Tabs definitely require care in a following sea. They're not a hard no, depending on the hull and conditions. The concern is around pushing the bow down too much and stuffing it into a wave, causing bow steer and a possible broach.
On my boat, I typically keep a little tab in when on plane in following seas. I bring the bow up enough to prevent bow steer, but retracting the tabs all the way just reduces speed, wastes fuel and makes it harder to see over the bow. The boat also doesn't surf down waves as well with the bow too high. At lower speeds, tabs are all the way up, as the bow won't get too high.
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