There are a few things to consider.
The first is that to take off a plane needs to have an airspeed matching the aircraft pitch. The lower the takeoff speed, the higher the required pitch.
The pitch is limited by the amount of rotation before the tail strikes the runway.
When there is a tail wind it takes longer to accelerate the plane to that airspeed.
The longer it takes to accelerate the more runway is required.
If the pilot has screwed up then they will run out of runway before they get to the minimum airspeed where the tail doesn't strike.
To make the screw up greater, the pilot who sees the runway running out will pull the plane to a higher pitch to take off at a lower airspeed - but that higher pitch is too high and the plane tail strikes the runway.
Look at a couple of limit cases. If there is a headwind equal to the no-tail-strike take-off speed the plane won't need any runway, just pull back on the controls and when the correct pitch is reached the plane takes off, with no runway roll at all. This trick has been done in light planes; maybe 30-40 knots. Alternatively, on a runway that is miles and miles long, with a sufficient tailwind that the airspeed is never positive, the airspeed required to take off is not reached because the tires cannot roll that fast.