I would say Tara Tainton should be credited with starting the genre of independent/taboo/roleplay, and she probably did, its just hard to say for sure.
I did a quick search on clips4sale, which was the original home of the genre, and the oldest Tara taboo RP vid on there is from March 2009. Other well known OG creators like Natalie Wonder, Taboo Mom Natasha, and Natashas Bedroom didn't seem to start showing up until 2013-14.
I mentioned this in another thread, but imo the four creators that built the foundation for everyone else are Tara Tainton, Bettie Bondage, Xev Bellringer, and Sydney Harwin. They all brought their own unique and inovative styles to their vids, which ended up making the genre what it is today.