As you already know, tar spot (Rhytisma acerinum) disease of maple, has very distinctive symptoms and is easily identified by the raised black spots on the upper leaf surfaces. These spots resemble a puddle of tar. Tar spot most frequently infects red maple - but also Norway and Silver.

R. acerinum survives between seasons on the fallen diseased leaves. In the spring, spores are produced within the black stroma and are carried by air currents to young maple leaves where they start new infections.

These fungi overwinter on leaves and twigs that were infected the preceding year. Extended periods of cool, moist weather in May favor a high incidence of fungal leaf spot diseases. Infection is most severe in the lower third of the tree, where the relative humidity remains higher, and on newly emerging leaves.

And from Cornell University: Current research has shown that the tar spot fungus does not cause long term damage to the host tree. The most effective management practice in a home lawn situation is to rake and destroy leaves in the fall. This will reduce the number of overwintering "spots" which can produce spores the following spring. Mulching leaves will suffice to destroy many of the spots before they mature, but the mulch pile should be covered or turned before new maple leaves begin to emerge in the spring.

From the university of Guelph: To reduce the amount of diseases overwintering, rake up fallen leaves in the autumn and destroy or remove them from the yard.

From reading it seems that allowing the fallen leaves to stay on your perennial beds will do no harm to your perennials, just likely to reinfest nearby maples if not raked up before the trees begin leafing out.

Maybe someone could weigh in with information if composting (especially if you have the means to shred the leaves and break up the tar spots prior to their maturing) would successfully destroy the fungus.

(Would be a shame to have to get rid of all that brown material... )

There is no reason not to compost Maple, "Acer species", leaves with tar spot since most of them have it and have had it for eons and will have it for eons. Since Black Tar Spot only affects trees of the "Acer" species and since it is not a significant problem for those tress, they have learned to live with it, it is nothing to worry about. Compost them.

From what the one post says, shredding and then composting the leaves will likely reduce the amount of re-infection to the trees. Sounds to me like composting them is the perfect solution.