i still prefer to stay tucked in even at 40mph winds. a 40 mph tail wind is great until your sitting up and it changes to from the side or front. last year we had some really stong winds here with gusts up to 60 mph and experienced going down a big downhill and actually slowing down. went from 35 to 28 mph in a single gust
i would say that the tail wind felt awsome, but like others it seemed that i was only riding into the wind the whole way.