Pine sap is used in the wilds here in Alaska to kill mosquitoes by heating it on top of a stove. Used to kill worms in sled dogs. Used as an antiseptic and bandage on wounds (so kills germs). Even though people can and do eat it for various reasons, it is a low level poison. But so are many foods spices drugs we consume. Potatoes are in the nightshade family, and the leaves and green spots on a potato are poisonous for example. The very young, the very old, the weak, and those who might be allergic would feel negative effects first.
Tea that taste ok, is made from the young tender new spruce needles that has more water in the sap. It has no nutritional value, though the needle tea has vitamin C. In an emergency situation no value would be gained from eating spruce pitch.
Speaking from the postion of living 35 years alone in the Alaska wilderness living off the land.