There's some interesting meanings in the two sentences you posted.
"May I have some tea?" is a polite way to ask for tea, true, but the connotation means "may I have some of the tea you're having?"
If you instead said, "May I have any tea?" you seem to imply that you don't expect to get the tea your host drinks, but instead some other tea available -- probably cheaper and lower quality. Asking for "any tea" would be expected if you were an unwelcomed, or unexpected guest.