I've gotten lazy with the tabs. I just set them where I think they will need to be after I plane-out. Definitely have to tuck the drives all the way in.
My sequence is shift into gear and bring RPM's up to 1200 or so to make sure the wheel is straight, adv throttles to 3000 rpm and in abt 3 or 4 secs, it's time to start trimming the drives out a bit and retarding the throttles. This is with a 1000HP (500x2) on a 27/29 Fountain (straight bottom).

My previous boat didn't have tabs, my Formula 292 (stepped hull) does, so I LOVE being able to use them. When I have more than 1/2 tank or if I have 4 people on board, I'll drop the tabs to get on plane. It's fast enough without them otherwise.

But yes, Tabs all the way down, drives all the way in/down. I then raise the tabs all the way up, first because on plane the nose is slammed down from the tabs.

Once the tabs are up, I can get the drives up, but it's usually just a HAIR up. Much less needed than my non-stepped hull. Very odd feeling. Too far and the RPM goes up, but MPH drops.

Once the drives are providing optimum thrust, tabs are then used to level the boat left/right port/starboard.

When the water gets rough I tuck the drives in/down. When it gets stupid rough I drop the tabs!

An electronic system that raises the tabs when ignition off would be ideal. Then full drop them when RPM over 1500, then slowly raise them when MPH > 35 (in my case anyway). I think Mercury has auto trim now too that knows throttle position, RPM, load, and GPS MPH, so using some fancyness you throw those in a blender and the computer runs the trim.

Guess it depends on the purpose. If you need them down to help you get on plane or not. My boat is 23ft CC for the kids. I use tabs only once on plane to counter balance weight f one side of the hot is heavier than the other….. totally varies depending on how many people I have with me.

My old tub with TRS drives gets on plane with no effort. Doesn’t really care where the drives unless way up. Tabs up. Old boat, deep drives.

I hardly ever use any extra tab to get on plane unless I have a lot people on board and/or a full load of fuel. In that case, I lift tabs a bit and then the drives.

I never use tabs to get on plane. When I have... it was during prop testing or just bad props. My Panther had issues planing so I added cup to resolve that. My AT won't plane with 3 blades or my 4 blade Spinelli's so I added drive spacers to solve that for testing. Bravo 1's run the best on my AT so I removed the drive spacers.

Every boat is going to be different. IMO witchever way your boat gets on plane most efficiently is the best way for you.
Take the time to try all the different ways and see what works best for you and your boat.

On my 33 AT it's tabs and drives down to get on plane. Once on plane it's tabs up and then drives up. I tried ours one time with no tabs and it came on plane but it took forever. Tabs down and it jumps right up.

The most stressful time on your drives is when you are stress loading the gears when getting on plane. Lowering tabs typically reduces the time it takes to plane, therefore reducing the stress on the drives, and makes your gears last longer.