tactial reload is when you reload before your mag is empty. One example of a situation where this would be useful is if you were in a gunfight (where lots of rounds were going back and forth, fa!), you have some cover or a chance to reload, but you still have 3 rnds left in your mag, swap out your 3 rnd mag and put in a full mag. That way, you can continue to fire a full mag instead of 3 shots - then possibly running out of ammo at a bad time.
the important thing I remember with tactical reload is, don't let your partially full mag hit the ground, keep it! if you're in a situation where you're needing to reload and continue to fire / tactical reload, then you're probably going to need that extra ammo.
all that being said, it's probably fairly rare that an average joe would need to do it.
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