My SOPs state the tower winds are to be used for wind 'limits'.
I know of one airline that has this as an SOP. It has even had tea no biscuits for crews which made a G/A due to FMC winds showing a healthy tailwind that they did not like.
I'm now teaching for another airline which has the 'check the FMC at 50' on finals and if it shows out of limits then go-around'.
They can't both be correct. Surely this is such a safety issue, involving insurance/livres etc. that EASA & FAA should make an industry announcement on this. It should not be left to the opinion of the various DFO's. It is a scientific issue that should be decided by the manufacturers and authorities. It should not be left to the crews of those airlines who do not have a policy to do as they wish, nor should there be diametrical points of view/SOP's on something so technical.