As
@ebika implied conventional advice, and the safe option is restore a back up made when the machine was last on Sequoia, but
my experience is that this is not essential. When restoring from a Tahoe backup after reinstalling you may (not always happened) be warned that the backup was made on a later OS and advised to update, but there is an option to proceed anyway.
If you do proceed you will probably find that your Photos Library is no longer compatible as it has been updated to a later OS. You can get round this by deleting the incompatible Photos Lib and downloading a fresh one from iCloud. If you are not using iCloud you may be stuck and need a Sequoia backup, but you could try opening the Photos lib with ctrl+alt keys which launches the repair process. I haven’t tested this in Tahoe but it worked in previous OSes, also I have only done it with a iCloud lib. Similar may apply with Apple Mail. You may need to delete the account and create a new one and re-download your mail.