The rest of the headline for this case study should read “Even When Committed in the Third Minute, And Therefore Must Be Punished Accordingly”.
I think you can see why it was necessary to shorten the headline a bit.
U.S. Soccer defines a tactical foul this way:
Tactical fouls are primarily fouls that don’t necessarily endanger the safety of an opponent but are committed either to break down a promising attack or to gain an advantage in attack. These fouls are often considered minor because they normally don’t involve hard, physical contact. . . Shirt pulling or using their body to make contact with the opponent and impede their progress are frequent examples. . .Normally, committed to prevent the ball and/or attacking player from getting into space behind a defender or behind the defense. . .Tactical fouls require a yellow card for unsporting behavior.*
Notable is what this passage doesn’t say: there is no mention of exceptions for cautions if a tactical foul is committed early in the match. If you want to consider not punishing with a caution, you’ll need to convince yourself that the foul was not, in fact, tactical.
In other words, a tactical foul is always a tactical foul. Howard Webb demonstrates this perfectly in the video below (click in the lower right hand corner to go full screen)
*Kleinaitis, Alfred. 100% Misconduct: Tactical and Red Card Tackles. Chicago: United States Soccer Federation, 2 Feb. 2009. PDF.