Tap water is full of all sorts of impurities and chemical additives but perhaps qiqong and boiling neutralizes that.
A man lived to nearly 120 years by avoiding drinking tap water and he didn't even do qigong. Microwaving would add harmful radiation in my opion. Even spring water bought from the shop has been shown to be just normal tap water in many cases.
Anyway my Yin/Yang water cosists of spring water that I get from a spring myself. Half of it is boiled and then left to cool a tiny bit then half is added cold and I mix in pure organic unheated honey. I don't put in boiling water so as not to destroy all the enzymes in the honey.