A completely different reason for "NO"
As well of as the correspondence between 22 cards and 22 Hebrew letter, there are also 22 paths on the Tree of Life. Many people relate all three.
I however, believe that the cards are related to the Kabalistic Tree of Life,
but not to the 22 Hebrew Characters. A completely new form of heresy.
My system puts the 22 cards onto the 10 spheres, mostly, with usually two cards per sphere.
My belief is that the Trumps images come from an attempt at amalgamation of Christian, Hebrew and Moorish(Alchemy) esoteric systems.
The development of the modern Tree of Life form of Kabalah is usually attributed to one Moses de Leon :
Moses de Leon
c.1240-1305
Born Leon, Spain.
Lived in Guadalajara, Valladolid, and Avila
Moses de Leon is generally attributed as the person who modified the Jewish Kabalah (consisting of 4 worlds, each having 10 concentric spheres) into the Tree of Life (10 spheres on a tree-like structure, not concentric) employed by Christian philosophers for many years, and by occultists to the present day.
So there is a gap between Moses, say 1300, and early tarot cards (Gringoneur @ 1393) of only about 100 years.
Images with visual similarities to the Trumphs can be seen appearing in Splenour Solis 1532-35, another century or so later on.
"The Splendor Solis is one of the most beautiful of illuminated alchemical manuscripts. The earliest version, considered to be that now in the Kupferstichkabinett in the Prussian State Museum in Berlin, is dated 1532-35, and was made in the form of a medieval manuscript and illuminated on vellum, with decorative borders like a book of hours, beautifully painted and heightened with gold. The later copies in London, Kassel, Paris and Nuremberg are equally fine.
The work itself consists of a sequence of 22 elaborate images, set in ornamental borders and niches"
http://www.levity.com/alchemy/splensol.html
The question really is one of whether the integrated system of Moses de Leon influenced Tarot and Alchemy, or did Tarot develop separately and then become adopted by the occultists?
I have no evidence either way.
I can think of only three alternatives:-
1) The Trumps describe the dominant philisophical systems of the period - tree of life and alchemy which is now lost or overlooked
2) The Trumps describe a different philosophical system
3) The Trumps don't describe any system. they are just 22 images taken from the life or imaginiation of the original designer.
My money is on #1
Add to this that Gutenberg developed his printing press in 1450,
and we can see reasonable time for the Moses de Leon work to gain popularity, perhaps with hand-drawn cards or just drawings, spread to Italy from spain, and flourish with the printing press and the art boom or the Renaisance.
Personally, I have made my decision based on similarity of images between alchemy and tarot, and having found a way to map the tarot onto the tree of life while maintaining consistency of meaning between all three.
Beanu
Beanu.