I presume you mean :
https://www.mot.gov.sg/docs/default-...nal-report.pdf about B737-800, 9V-MGL
Tail Strike Event at Kathmandu Airport, Nepal?
I don't know why the report is written that way. They are very concerned with the overall mishandling of the plane and the post-strike response by the crew.
They do note "The aircraft was operating close to its maximum take-off performance limit and the take-off configuration used was Flap 1 without using engine bleeds" which would mean a tailwind would have an adverse effect on the ability to leave the runway. They also mention it is surrounded by unfavorable terrain so leaving the runway is just one consideration that requires a healthy vertical velocity component.
I'd ask, would a headwind of 10 knots have allowed the plane to lift off before getting beyond the pitch limit? If so, then a tailwind of the same magnitude would be detrimental in a notable amount. The report indicates a general local wind of 8 knots tending to be a headwind was reported. That calculated tailwind is -18knots off of that.