We are just a few days away from making our FP+ reservations for our trip in June. This will be the first time we have been to DW under the new system. My question is about my reservations at HS. Obviously, we hope to get Slinky Dog as our Tier 1 reservation. Our first choice for Tier 2 will be Rockin’ Rollercoaster. It is the second Tier 2 that I don’t know what to do about. My wife will not want to ride Tower of Terror and a tendency toward motion sickness will make Star Tours a bad idea for her. My daughter and I definitely want to do both of those attractions and a FP would be nice for sure. What do I do with my wife’s third FP so that we can grab a 4th, 5th and so on as the day goes on? Do I have to make her third FP with the group? Should I make her third pass for some show that she can tap and not really enter? Should I make her third pass for a show we all plan to see and grab extras starting after the show? I am sure that there is a simple answer to this one that I am just missing.
I would get her the same 3rd you and your daughter are getting. She could then tap with you but simply not go.
I agree with @jflafond_869328, unless there is something she wants to do that you and DD don’t. Like I wanted to see Frozen singalong and DH/DS didn’t. I could have got a FP for that if I’d had one spare. I didn’t because we all do the same rides but you get the idea.
Get the FP for TOT for all 3 of you. She can go through the queue with you and just take the chicken exit (like me 
).
Get the FP for all of you, but one of you can use your wife’s band to go a second time, if you want. Otherwise, yes, tap it out, even if she doesn’t go. It’s a nuisance to try to make other FPs when one in the party is different from the rest.
BTW, my mom suffers from vertigo and can NOT do Soarin, but she has no problems with Star Tours. Your wife might want to try it.
Make sure you scan all magicbands that have preselected FP’s for this attraction! We got mixed up one year because one person (who did not ride) forgot to scan. Then, when we tried to schedule our 4th (same day) FP, the system would not allow us to get one for that person.