My guess is that the tactician has to take some courses in economics to make certain that each tack is economically viable. Either that or the boats will be staring each other down.

"I know what you're thinking. "Did he tack 60 times or only 59?" Well, to tell you the truth, in all this excitement I kind of lost track myself. But being as this is a carbon fiber jib, the most powerful jib in the world, and would tear your mast clean off, you've got to ask yourself a question: Do I feel lucky? Well, do ya, punk?"