If one sailor completes each of his tacks consistently in the order of 5 seconds faster than a competitor
That is called differences in sailing skill and that is not something that a rating system should correct.
And yes even old boardless boats can make quick tacks with the right handling. And doing a gibe on a spinnaker boat is not quicker then a gibe and a spinnakerless boat. Stuff like that make it all come out in the end anyway.
Wouter