Where do you aim if you want to "shoot to incapacitate"?
No such place exists on the body. Even using small, low-powered rounds like a .22 rimfire short carry extreme risk of death no matter where you aim.
The answer is more simple. Don't pull out that gun unless what the person is doing warrants death. I don't know that attempting to apprehend a DUI is worth killing someone over. If you're responding to a domestic violence situation where someone's running around with a knife though, it's likely that a gun isn't a terrible consideration.
I think the real issue is getting in the competitive zone. "I'm not going to let this pero beat me" instead of considering if the cure is worse than the disease.
I've never heard of this practice, and the opposite is regularly taught to various armed forces around the world. I'm curious to read about it, do you have any info or sources to share?
There's a larger issue, though. All laws ultimately are enforced by people with guns who will do violence up to and including death if people don't comply. Some laws are less likely than others to result in death (e.g. drug laws vs. securities fraud), but "is this law worth killing for?" is a question we all should ask when considering what the law should be.
If the threat of a taser is a threat that warrants lethal force in self defense, the police are reaching for them far too quickly when they deal with people who are non-compliant. It takes very little provocation for most police officers to deploy their taser. I believe they are almost always used against unarmed people (armed people get shot, not tased).