Everyone has a different view of this topic. I don't have a vast number of hours, but probably over 3000 tail-wheeler landings - they add up quickly when you are towing gliders.
I, and every tow-pilot in my club that I have watched, always three-points, or two-points in significant cross winds, always with full flap. I've never had a problem and none of my colleagues ever admitted to one either. Admittedly mostly on grass, but there were quite a few landings on hard runways.
This includes a long-time club member, now sadly deceased, who had over 10,000 tows in his log book, starting out with a DH 82C. Besides his longevity as a tow-pilot, he is famous for his statement "It's not a rough tow, unless you get rolled inverted by the rotor!"
