I suspect when we talk about "tack" and "gybe" people are envisaging different things. I gybe to heelside or toeside, and swap feet either before or after the transition. Depending on the conditions and my dominant direction, the foot swap is instantaneous or delayed.
The thing that makes tacking frustrating is that I see people do them apparently effortlessly, in both heelside and toeside directions and with and without foot swaps. I'm sure it is that easy, I'm just doing it wrong. When I work it out I'll wonder why it was so difficult.
J Shapes make a point of designing products that can be used with regular kites. The videos that follow show people carving around on surf kites (Ozone Enduro specifically).
Gunnar Binniasch doing upwind carves.
and Antoine from J Shapes