Depends a lot on the size/style of the boat and some on wind direction relative to course. If you're quartering you might want to trim one side up a little to minimize spray. The naval architect who designed the boat thinks it runs well at a certain speed without trim tabs, and tabs are used to adjust for variations in load (weight & balance). For whatever reasons, I see more GFBL's go by trimmed bow up which makes them spank or slap. I agree with Ishoot308 that generally as it gets rougher, bow up, slow down. With more sophisticated electronics, you can see variations in speed and fuel flow when you tickle the tabs.
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