One thing people try to use is "It's a kids show". The Japanese are more comfortable with the idea of homosexual relationships then we Americans(sadly). It is not uncommon for an anime to have homosexual content. Some well know examples are Pretty Soldier Sailor Moon, Escaflowne, and Card Captor Sakura. I'm sure just about any anime fan has heard of these and they all contain homosexual relationships bue obviously the dubbers took it all out. So it is possible that it exists.

Second thing is "They don't like either other like that they fight to much" Nurse Joy said it herself in the Raichu ep in Season one "When two people fight it means they really care about each other" and these two fight alot! Especially in Season One. Some say its hatred I say exuse to touch each other lol. Hehe probably not however as to the question here is my theory:

Yamato:
Okay I know you probably expected Taichi to be first but Yama should be and you'll see why in a bit. Okay first of lets examine Yama's character here. He is a bit of a cold,cut off person. He hasn't had anyone to be nice to him or had many friends. He's a loner pretty much. So you stick a person with this personality in a group of 6(later 7) individuals that are use to being around friendly people especially Taichi. Now the rest is assuming that Taito exists okay so go with it for a bit you'll understand. Okay so assuming Taito exists and Yama indeed has feelings for Taichi these kinds of feelings have to come as a big shock to our angsty bishie. So how does one loner deal with these kinds of feelings. In the same way any person would straight or not he obviously would have huge doubts and try to squash the feelings. He doesn't know how to deal with these feelings because they are new to him not to mention toward another boy which many probably wouldn't go for. So obviously he does what he normally does to try and solve a problem he tries to push the other person away or beat them. You get it? Okay short explanation but I think you should get what I mean.

Okay now Taichi:
Okay Taichi isn't really an angsty type of person. In fact he's a hyper little thing isn't he? Well obviously Tai-chan would be able to deal with these feelings alot better then Yama. His personality (being a bit of a jerk) kind of sets Yama off who already has problems. Despite his personality flaw he tries to be friendly toward Yama but because Yamato keeps pushing him away he becomes frustrated. Who wouldn't. But having such strong feelings for Yama he would keep trying.

Okay third thing has to do with 02. Who here didn't know Sora and Yama hooked up? Sadly I do. But it means nothing mwahahaha. ^_^ Okay here is what went down. (this isn't made up this is from that stupid ep except for my Taito related comments) Okay in 02 both are 3 yrs older and have matured. Taichi is star player of his soccer team. He's definetly more quieter and more nicer. He puts other's before himself and gives lots of good advice. Yama is in a band and really popular. He also is alot nicer and more of a people person. He's just about always seen with Taichi and Takeru (and later Sora grr) Okay one of the christmas eps Sora goes before one of Yama's concerts to give him a gift. She and Piyomon are arguing outside about how she should go in. Taichi (not surprisingly) also appears before Yama's concert obviously to see him. (Perhaps he was going to ask him out then?) After a few questions from Taichi, an embarassing comment from Piyomon aimed at Sora, and Gabumon's appearance Taichi relizes that Sora likes Yama (not recognizing the "real" plan but thats in a minute) Poor Tai-chan obviously thinks he has no chance now and since he can't have him he would want Yama to be happy so he encourages Sora to go talk to him. Sora thanks him and Taichi says "Anytime" not "I'll be waiting" as those dubbers so evily put in. Sora goes in and then Jun appears running at top speed knocking poor Taichi and Agumon over. Taichi makes a funny face. Yama is yelling in surprise in the background at her arrivaval. Very funny.

Okay now the "real" plan. (okay not mentioned in the show but its the only way Sorato could exist) Sora's real plan one of two:

First Plan:

Sora knows of Taichi's true feelings toward Yama and while all the Taiora fans thought Taiora existed in 01 was actually one-sided Sorato. Sora plots to get Yama for herself and bakes cookies and then puts a drug in them drugging the poor unsuspecting bishie and making him her slave.

Second Plan:
Sora still knows of Taichi's feelings for Yama. 01 had one sided Taiora and Sora tries to get Taichi to be hers the old fashion way,flirting.However Taichi is to much in love with Yama and Sora relizes it. So in 02 she bakes cookies and drugs them. Yama becomes hers and Tai feeling Yama can never be his begins to lose his feelings for Yama. Sora will eventually break up with Yama hoping Tai-san is over him and will go with her.

Okay so what about the last ep in 02 you may ask? Well here it goes a few theories:

First Theory:
Sora did drug Yama and had two kids with him. The drugs wear off and Yama realizes what happened he breaks up/divorces her and goes with Taichi.

Second Theory:
Yama had feelings for Taichi from the beginning however was to afraid to say anything and tried to push it from his mind. Events kept bring him closer to Tai but he was still to afraid to admit it. He in fact couldn't face up to the truth. Sora may of had feelings for Taichi in 01 and still in 02 however her interest changed (as it does when we get older) and she decided to ask Yama out. Yama's good friends with Taichi now and is still dealing with his feelings. Sora's asking him out gives him a way out and maybe become "normal" as some may try to think at first. However in the end Yamato relizes he truely does love Taichi and tells him. He however has two children before hand. He may or may not have been married if he was it would the that whole history repeats itself (ie his parents got divorced therfore he would probably too) and he goes with Taichi and they live out the rest of their lives together with their two sons. Sora remarries/marries Joe and everyones happy.

Third Theory
Okay I thought of this one night. Okay in that same ep Sora I'm guessing asked him out (the one she brought him cookies)gave me this idea. Okay so Sora goes in with here gift and later in the ep Yama saves her and they date. Okay so when she gave him that gift obviously she asked him out right? Okay so after Sora goes in who nearly runs over Tai and bursts in on Yama and the others? That's right Jun. Okay so here's how I see it and you've got to admit this makes sence weither Yama likes Tai or not. Okay so Sora goes in and is talking to Yama and askes Yama out and before Yama can say no who comes in but Jun with a gift of her own and a declaration of love(actually obsession but still). Okay so Jun appears his most annoying fan who constantly follows him and keeps him from doing stuff(perhaps spending time with Taichi?) So what would you do in that situation. Of course he would say yes to Sora and pretend to date her in order to get rid of Jun. Smart man. So obiously him dating Sora is just a coverup to get rid of Jun and it works! Now as to how this works with the kids I'm working on that part lol. Anyone have an idea? I'll probably come up with something soon.:)