Same here!
I have no issue with my Macbook Air M1 2020 and Mac Mini M1 2020.
I just discovered the issue on my brand new MacBook Pro 14 M1 Pro.
It doesn't seem to be "number of clicks" nor "moving pointer" related.
It's more like a time delay after pressing CMD or SHIFT.
When pressing CMD or SHIFT, I have to wait about 2 seconds to have my tap to click working.
But it's working instantly with a real click.
Come on Apple, please fix it!