Whoever is buying the tabs could have just listened. And learned the song and played it as often as they want. So my business model is already based on preference, not copyright control. I'm already competing with free. So the answer to your question is a clear 'no'.
Could that argument be applied to the subtitles? If the use was "private" or just among friends. Just as how tabs are used.
You are allowed to write it down, and play it.
On another note: I still fail to see how the subtitles case is different than transcribing lyrics. They are used the same.
