There are several documents out there worth reading, the main ones being:
“Preventing Tail Strikes at Takeoff” by Airbus
“Tail Strike Avoidance” by Boeing
“Tail Strikes: Prevention” by the Chief Pilot of Boeings Flight Ops Safety Department
Between Airbus and Boeing the causes of tail strikes include:
Early Rotation
Incorrect Rotation Technique
Incorrect configuration
Incorrect CG calculation or stab setting
Oleo under inflation
Improper use of flight director
Mis handling during gusty winds and crosswinds
No where is it suggested that tail wind is a contributor.
The most significant is gusty wind, wind shear and crosswind.
A headwind gust can contribute to a tail strike in the same way that a tail wind gust can.