It is less likely to be considered as SPA. And that is why it is tactical.Hasn't anyone noticed that a foul in opponent's hlaf mean it's less likely to be tactical!
The article starts with this quote: "All our offensive moments of attacking ended in a foul. You can look at the statistics." All the stats in the article refer to fouls in opponent half. I doubt he means fouls in his own half.It is less likely to be considered as SPA. And that is why it is tactical.
Even a careless foul that stops a promising attack should be cautioned so its a hedging of bets that the referee wont recognise the intent of SPA.