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The methods in which you’ll spend a UTXO are restricted to what its output script permits, constructions accessible for different varieties of scripts will not be transferable. So no, you may’t spend a P2PKH UTXO utilizing P2TR guidelines.
If you happen to’ve heard about "wrapping" P2PKH in P2SH, that may imply utilizing the P2PKH script (OP_DUP OP_HASH160 <public_key_hash> OP_EQUALVERIFY OP_CHECKSIG) as a P2SH redeem script as a substitute of a naked output script (instance transaction). That is potential, however not helpful, since there is not any motive to hash the important thing and never use it instantly. You are able to do the identical with script-path P2TR (instance transaction), however once more, not helpful.
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