Lets not get into what the definition of is is.
IMHO fact that agencies name something "tac" or call something "tactical" doesn't define it in relation to the RR TOS. The 'how it is broadcast on the radio' and 'the content broadcast' is (or should be) the defining factor.
One department may call them TAC channels and others call them OPS channels - as long as the intended method of radio transmission and content doesn't violate the TOS, it shouldnt matter what the department calls it.
If the above were the case, people submitting things to the RR database could simply just not use the reference to "TAC" in an entry. Seemingly the content decision factor makes much more sense: no tactical, tac, car-to-car, NCIC, records, detectives, swat, SRT, supervisors... ect.
Specifially, with regard to LAPD, if the channel is being used for a "special event" (which is allowed by the TOS) it shouldnt matter if LA is calling it a tactical police action or tactical alert.