Ral Zarek's first ability can target any two permanents. It doesn't matter whether they're tapped or untapped. If the first target is tapped as the ability resolves, it will just stay tapped. Similarly, if the second target is untapped as the ability resolves, it will stay untapped.

The five coins you flip for Ral Zarek's last ability aren't called, and no one wins or loses these flips. Abilities that care about a player winning or losing a coin flip won't consider these flips.