William Jason Raynovich
Players must make every effort to avoid Collision by turning, backing sails etc.
so I would say tacking is part of the "etc", bearing in mind a ship has to start in beating upwind to use tacking.
That is what I thought, but then again, I thought as well, but started to second guess myself. In SotS it is nearly impossible to have a collision it seems to me unless ships start to bunch up.