Yes, there are two groups of people doing this:
(1) Stamps: https://www.ledger.com/academy/glossary/bitcoin-stamps
(2) Citrea: https://citrea.xyz/clementine_whitepaper.pdf
The Citrea paper is quite dense but I am referring to this sentence in particular: "A total of 144 bytes are committed, split into 3 outputs, one OP RETURN with 80 bytes of data and two taproot outputs with their script pubkey as the 32 byte data, making these outputs unspendable."