Nope, crates can be crafted at lv. 1.. and there are lots of things that can be done at lv.1 like lamplights. Also saw logs, if I remember correctly, give you 3 exp.
So Duct tape in PZ have almost no use. You can repair things with it, but that's it. What I'm suggesting is to use it to do more stuff like: - Combined with magazine it can be used to protect your arms and legs. (just like WarZ) - Can be used instead of rope (witch is rare and usefull) to make a lamplight. - Can be used with knives to create a bayonet on your rifles or shotguns. Any others ideas?
I return to my base, wait until I'm sure that I'm infected then take all the ammo and the shothgun, take all the betablocker... and just go Rambo mode.