Under "Incident Command", strategy is establishing plans to accomplish a final goal. Tactics are the means to impliment strategy.
Several times a commander has announced he is going "tactical" on the fireground when his crew are first and other trucks are still minutes away. He has determined the strategy and at this point he becomes the means to impliment putting out the fire. He and the water are working together.
Also, under ICS, there is a division under command for tactics. They figure what is best tool and command uses their suggestions.
You should always have a plan to win. And I always felt I had the "tactical" advantage with a bigger hose or gun.