The "fail the build if no test results are present" option doesn't fail the job. The tap results file exists and contains a single string (not test results).
TAP Reports Processing: START
Looking for TAP results report in workspace using pattern: js_unittest_results.txt
Saving reports...
Processing '/var/lib/jenkins/jobs/testing/builds/2014-03-18_13-04-29/tap-master-files/js_unittest_results.txt'
Parsing TAP test result [/var/lib/jenkins/jobs/testing/builds/2014-03-18_13-04-29/tap-master-files/js_unittest_results.txt].
TAP Reports Processing: FINISH
Finished: SUCCESS
[bmannix@glados ~]$ cat /var/lib/jenkins/jobs/testing/builds/2014-03-18_13-04-29/tap-master-files/js_unittest_results.txt
object
EXPECTED BEHAVIOR:
The build fails based on not finding any tap test results.