I don't think "tactical" means what you think it means. It seems you mean "isometric".
Tactical game play is just gameplay employing the use of a tactic, a strategy. The fact that this dragon has a strategy to it's fight (other than "chop at its ankles till it dies") makes dragon encounters tactical.
Whatever it is i seem to think that if player needs to physically "aim" the parts of the Dragon to make a different, then the game is "forcing" me to play OTS (On The Shoulder) view.
So what if i'm a Mage or an Archer? The game turned to a Third Person Shooting game? Will i be presented a "Cross-Hair"?.
What i'm saying. This is a STUPID idea that targeting Dragon parts as it's irrelevant if the game allow Top-Down or Isometric view.