I would be very surprised if Taylor sees the field this season. Even if he does surprise everyone and gets a little PT against the 49ers, I just can't see Pete playing an untested rookie in the playoffs without knowing what he's going to give you.
Also, please correct me if I'm wrong but if he sits out, don't we get an extra year of control? Seems silly to waste that in what could be a meaningless game against the 9ers, particularly if they don't plan to use him in the playoffs.
I think he will be ready to go by the time TC rolls around next year, and hopefully at 100%. Since he was unable to play this year, it will be almost like having an extra high draft pick which will be very helpful considering we don't have many next year.