I made sure to put back the piece of black tape to cover the second hole of the floppy disks each time I inserted them into the disk drive of my Amiga
[...]
Those floppy disks can still be formatted successfully [...] under Windows with the Format a: command after removing the piece of tape, but that’s all I can do. I cannot format them to 720k, nor can my Amiga read them afterwards. I’m basically stuck.
I may be wrong, but I would have thought you needed to
cover the hole when formatting
on the PC, so Windows sees the disk as a 720K one.
If you format it with the hole free, you are probably creating a 1.44MB disk, which obviously can't be read on the Amiga with or without tape (unless you have a HD floppy drive).
Best regards,
Niels