unless you are rididng slower than the wind, ie. 25 mph in a 30mph tailwind, you are still going 'into' an apparent wind. This means that most of the time you still want the most aero least drag position a possible.

then again, if you have a honkin' tailwind hold your jersey in the air and make like a sailboat!! jk ;-)

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This is your life, and it's ending one minute at a time. - Fight Club
Industry Brat.

I go with what my intuition tells me. If I feel wind on my face, I'm aero. About the only time that doesn't happen is uphill with a tailwind.

I try to stay low but finally discovered the advantage of a tailwind is that I can sit up more often and give my back and neck a break more often without losing momentum. So I plan and ride accordingly.