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I don't know about "perfectly safe". Maybe in the sense of "when undamaged and installed according to instructions and used according to instructions and nothing bad has yet happened to it". But in the broader sense, it accounts for a considerable number of fires (especially in barn type environments where it is real REAL hard to ensure that nothing bad ever happens to it) even when it was installed correctly. To me, that is a bad thing and argues that one should avoid it when possible.
If heat tape is 'perfectly safe' then it is certainly a different and lower category of 'perfectly safe' than, say, yer basic 60w lightbulb.
I mean, obviously if you NEED it to keep your house's water pipes working in January, then use it; but I don't think it's smart to use heat tape in situations where other solutions, less apt to cause fires, are easily at hand.
Just sayin',
Pat