Okay, let me rephrase it then:
Some prefer to tack, unfoiling, if too low wind to make a foiling jibe.
As they dont wanna risk getting slack lines.
The start of the tack will be pretty good, as with an 18 or 21 m2 racekite, where you head directly upwind, it gives you a lot of lift even when marginal, thus you can tack quite "safe", eventhough you cant ride out foiling.
A lot safer of course, you wont be foiling around in the tack, but dont risk downing the kite in winds where you can not relaunch it, which can happen if you time a jibe wrong.
But not nearly as satisfactory as IF you succeed a foiling jibe.
You have to start again which can be hard yes, but if we are talking about marginal winds, and not dropping winds, then you gotta start anyways at least one time, and in real life several times as noone can keep foiling for a full session in this wind.
Last resort if wind is dropping even further so you can not foil nor waterstart of course, is to loop the kite and pull yourself and the board ashore - if your gear permits this.
At this point it might be too late though, to keep it flying - and this is where most get a packdown and a swim ashore (or drift if a LEI).
Happens relatively often I can see