Well it’s not a made up thing really is it? The name they’ve given it is made up, but the actual act itself has been in existence for years. There is a clear distinction between an accidental foul, be it a late challenge, a slip into someone, getting done by a piece of skill and catching the player etc, and a deliberate foul to disrupt an attack, be it chopping someone’s heels, or simply holding onto someone to stop them running away or tugging at them. These are not merely accidental but are deliberate, and now referred to as tactical fouls. You can disagree with the name but if you disagree that it exists then I’m not sure what sport you’ve been watching! Clearly teams do it to control the opposition counter attacks. You don’t get overly punished for doing it, so it makes sense to kill a counter attack on the halfway line if they get away from your initial challenge.