List unused multi-sig wallet addresses

Question

Is there a way to list all bitcoin wallet addresses (or at least the count) which are receivers in a multi-sig transaction such that those addresses have never been used as senders in any other transaction?

Answer 1

According to Chytrik's answer to How can one see if an address is multisig?

Taproot ... allow[s] for coins held at multi-sig addresses to be spent in a way which does not sacrifice privacy by revealing the full locking script in the spending transaction.

I think this means you can't always list individual receiver's addresses.

Addresses don't exist in transaction data so the question is a bit difficult. For many transaction types there is no standard way to derive an address and I'm not sure it is always meaningful to try.