A promising attack could be on a breakaway.
It could be 10 men in the penalty area parking a bus and fouling an attacker on the end of a pass.
It could be from a direct free kick.
It could be from a throw in.
it could be from a goal kick.
So essentially, any attack is a promising attach and any foul is a tactical foul. Then why the need to define a foul as a tactical foul? is it to get more debate on why a referee was right/wrong to call/not call a foul a tactical foul and punish with a yellow/red card? VAR, on the face of it, is brought into the game to reduce subjectivity and people want to bring even more of it in every area of the pitch.