Thank you very much for your answer ! As I understood the smart-seq3 paper they are able to reconstruct the molecule only using UMIs reads (section Molecule reconstruction and transcript isoform assignment in methods), as their 3'end are spanning different regions of the molecule. Then they just uses "internal" reads to filter compatible isoforms of the reconstructed molecules.
But yes I get the point of not be able to tag internal reads in droplets ! But are they really necessary if we have enough molecules to cover all 3'end regions paired with 5' UMIs end?