Wow, reading this thread certainly is all over the map...
I don't have time to look up the relevant rules, but have to agree with Jake. At a Dave Perry seminar a few years back, he spent something like 30-45 minutes discussing the differences between same-tack overlap and opposite-tack overlap.
Short version:
Same-tack overlap: inside has to make a seaman-like rounding
Opposite-tack overlap: starboard has the right to make a tactical rounding
Now, I don't sail a spin boat, so I can't answer how practical it is for a Tiger to come in at two lengths, flying the chute, at full speed and have the ability to douse, gybe and get around the mark without going well beyond what my Hobie 16 coming in on port would need. I just try to stay out of the way...
Mike