$tLastScan is not a task. PLC is going to STOP, so no looping, no time slice, nothing asynchronous. It is straight line logic (think subroutine).
$tTopOfScan and $tBottomOfScan is just like any other task, and can have timers, edge triggered instructions, async instructions, etc. It's just that those code blocks are guaranteed to run BEFORE and AFTER (respectively) all the other code-blocks.