I guess if you decided not to eat the shell or tortilla.
No
I'm not that up on gluten free foods, but I'm sure if you found some GF shells, they would heat them. When I worked at the West Plains Taco Bell, we experimented with something called borderlites. They were a test marketing line back in the 1996-97 timeline. They tried making fat free/ low calorie tacos, and rice and wheat shells. I've not followed the updates in the result since. Lots of people would order their tacos in a cup, or bowl to not eat the shell. This place is run by a traditional Mexican/ American family. I had there Best Steak, Awsome.
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