It is all down to the aeroplane type.
I seem to remember that the reason for wheeling a Tiger for example, was to keep the rudder in the airflow and working for as long as possible to get the aircraft speed as low as possible before committing directional control to the tailskid after lowering the tail. (Bear in mind also that the Tiger x-wind limit was 5 knots). The tailskid did not work very well especially when worn, so the exciting bit happened more slowly and at the end of the landing.
With a cub as an example, with its good steerable tailwheel it has always felt best to get it on the ground as soon as reasonable.
Then there is the mainwheel position in relation to the c of g and how light the tail is that makes a big difference to groundlooping characteristics and of course the height of the c of g because a Tiger for example has the fuel in the top wing.
But a great deal of it is, I believe, down to keeping good directional control so that groundlooping inertia does not build up.
If you have been taught to land properly on a C150, tailwheel conversion should not be a great challenge. The trouble is you can get away with so much on a nosewheel without it biting.