Of course what your opponents may not be realizing is that Tarn works really well as a closer, dueling with just one or two ships.
This, Tarn has a great game closing ability. But if he is nuked first you only lose a 'meager' 23 points opposed to other usually more expensive 3 attack closer ships.
Note that I would never consider upgrades on tarn, his power is his low point cost with a good ability.
If you take a rookie, and can strip off 2 points a non-crucial upgrade go for tarn. Have a red squadron.... go for tarn.
Tarn, Tarn, Tarn....