Jacobs Article on Sb in Cardplayer-Steal Situation

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According to Jacobs' article in the latest cardplayer Magazine, if you there is a TAG on the button there are certain times that you shouldn't raise in the SB and call instead. For example if you have a 33. He says that you are probably in a coin flip situation and out of position. I was just wondering how eveyrone else feels about this. According to King Yao's book playing SH and being in the SB, you should always raise, rather than call, as you are giving the BB too good of odds to call otherwise. I still think I prefer raising.

Just wondered what others thought about this. I really don't have enough hands in my PT database to make any conclusions