Preheat oven to 375°F and prepare a large baking sheet with parchment paper or a silicone liner. In a small bowl, blend cumin, cayenne, salt, and black pepper, then evenly coat both sides of the tilapia fillets with this seasoning. Lightly drizzle the fish with olive oil and place small dots of butter over each fillet.
Bake for 20 to 25 minutes or until the fish flakes easily. For crispier edges, broil for an additional 3 to 5 minutes at the end of baking.
In a medium mixing bowl, whisk together the sour cream, mayonnaise, lime juice, garlic powder, and Sriracha until smooth and cohesive.
Heat tortillas individually on a dry skillet or griddle over medium-high heat until warm and pliable.
To assemble, lay down pieces of baked fish onto each tortilla. Layer with avocado slices, shredded cabbage, diced onion, tomatoes if using, and fresh cilantro. Sprinkle with Cotija cheese and finish with a generous drizzle of the prepared sauce. Serve immediately, accompanied by lime wedges for squeezing.