In general, as serious TAS goes, they will disregard human limitations, using tricks that often go beyond frame-perfect and pixel-perfect (things theoretically achievable by humans but too improbable) and go into inputs that would require hardware modifications - for example simultaneously inputting left and right, or providing analog stick output corresponding to angle that would require removing the case from the controller, because the stick just doesn't normally bend that far. They are a speedrunning category of their own.
Of course there are games simple enough, that a TAS won't have any opportunities to do things a human can't - say, the Atari 2600 racing game "Dragster", where the number of inputs is so limited a human can achieve the perfect set of inputs and there simply isn't anything left a TAS could do better.
But TAS isn't only used for competitive TAS speedrunning. It's also a tool that is used in assisting development of regular speedruns - one could say, as a more graceful alternative to video editing. A recent example of this use is LOTAD (Low-Optimization Tool Assisted Demo) of Ocarina of Time by ZFG, which is a demonstration of new routing, a "blueprint" of upcoming speedruns. It's a hybrid of a segmented speedrun and TAS; ZFG performs a segment multiple times until he achieves desired result (not necessarily in optimal time but without major errors), and records the inputs in the process. The sequence of inputs from a successful attempt goes into the TAS script, then he moves on to the next segment. Obviously the final result is neither a legit speedrun submittable to the leaderboard, nor a competitive TAS, being less optimal than dedicated ones. But it's a valuable guide, a resource for speedrunners to use as a guide in developing and training the route, a complete low-level documentation of all inputs required to finish the game in record time. And indeed, using this route, ZFG has already managed to snag a legit 3:23:55 WR in the 100% category.