You can definitely do some silly stuff, if you hold up and doubletap A you can pretty consistently get tails to pop the end of level containers that come from the sky instantly for example. Don't know if it'll be different enough to justify it's own category but it probably will be.
Still early days but tails can be very helpful so we'll have to see how things evolve I guess. Things you can use tails for:
Hitting eggman and minibosses early/up high using his flight Hitting the capsule in the sky early Carry sonic to a ledge you might not normally be able to reach alone
Also with &knuckles enabled you can make him glide with the same up and jump input, but he can't carry you so not as much use.
There is actually a boss skip in single player that requires having tails to trigger it.
i would imagine it would be another catagory, also & knuckles should also get a category IMO. just think of co-op tails & knuckles? plenty of glitches become accessable (i imagine)