Actually a lot of parts on the MA900 that look like plastic at first glance, are actually thin metal. The headband doesn't seem particularly fragile.
The tape is just at the point where the slider exit the headband, which is a loose and wobbly connection. By taping it, you provide a more solid framework for the driver to push against, which makes the bass a little more solid.
(The MA900 is an odd product - a large amount of research went into the design of the driver enclosure, which has IIRC a patented bass enhancing design. Then, after the prototype was done, for some reason it was implemented as the top end of a super-cheap product line with cheap materials, rather than a premium product competitive with the HD600 and K701. Of course, only Sony employees know what happened...)