I don't know, but you can certainly set yourself up for tactics... or not.
Above is a recent game of mine. After 9 moves it may look like nothing noteworthy has happened, but black's game is, practically speaking, better already because he is the one with the pawn breaks (d5 and f5) and white won't be able to engineer d4. White has a hole on d4 but black has no hole on d5. Finally the bishop on h4 is a bit off sides. Black can make a very simple attacking setup, which I did
Now it's move 16 and I'm being a little dramatic when I say, practically speaking, the game is over already. It's going to be hard for black to mess this up when 1) he has a big attack and 2) white has no counterplay, so will be stuck passively defending.
I dunno who wrote that or why but I might challenge the premise given enough incentive. What percentage of a chess game do you actually think is tactical? I think its nowhere near 99%.