I see the difference between frugality as a goal and as a tactic in the answer to the question: what am I going to do with the money I save? If the answer is "buy", i.e. saving for a house, an expensive gadget, a trip or some such thing it's frugality as a tactic. Frugality as a goal is about not spending money because you don't want to spend money: not-buying as a goal in itself.

I'm more inclined to your tactic theory Philip because for me a goal is something that one day you arrive at then you go on to the next goal. Benjamin Franklin included Frugality as one of his "virtues". "Virtues" is not a concept I'd really considered but they're kind of character qualities and when you think about it that way frugality is indeed a "virtue".
OK, so, I know, that's me throwing a third term into the discussion but it strikes me your use of "tactic" here is pretty similar to the way Franklin and some of the modern writers on positive psychology use the concept of virtues.
PS I've posted about virtues on my blog (heroesnotzombies.wordpress.com)if you want to consider this further

For me frugality is part of a lifestyle, a major facet and result of choosing a simplified life. Making the choice to simplify our lives required my husband and I to live on far less than we had previously. Frugality is one of the basic fundamentals for us in living a life of freedom from the grind. Not only is it a facet to a lifestyle, but a result. And as a result, consumerism is no longer the ideal. Frugality is very freeing and fulfilling. I have gained everything worthwhile and lost nothing of true value. Frugal living is it's own reward, creating personal balance and less environmental impact, both of which, (in my opinion) contribute to a more authentic, satisfying and spiritual life experience.

We are a family of four my wife and I have finally gotten "real jobs"
and are in better shape now (as far as available income) than we ever have been. When we were just starting frugality was a gaol trim the excesses from our merging lives. We still struggle with some of the choices we continue to make, but are now using this combined lifestyle as tactic to acheive our goals. I suppose the question of tactic or goal comes to the individual and where they are coming from/going to.

I wrote a response to this on my blog. To me frugality means trying to find value in exchange for your money or other resources. This is a worthy goal, and a responsible one. No Impact Man can really answer this for you. He has a blog post about changing the rhetoric of environmentalism that you might want to look at.

This reminds me of some thoughts I have on organization. Some people enjoy organizing things for the sake of organization. They like things clean and clear and orderly.

I use organization only as a tactic. I don't really enjoy doing it, but I like having it done because then I have room to do things and I can easily find things.

I once watched a new employee throwing things away, because she didn't know what they were, in order to organize her new office. When I asked, she told me that only once had she ever had to figure out a way to get one of those things back. That is a person who organizes as a goal. I could never, ever do that.

So perhaps some people enjoy activities associated with frugality such as bargain hunting, making things themselves, and maximizing efficiency, so they will always do those things even they could also achieve their (other) goals in nonfrugal ways.

For myself, I see frugality as a tactic. In answer to Annika's question, my goal is freedom. I want the freedom to leave a job I don't like, to take advantage of a time-sensitive opportunity (like visiting my sister during the three years she lived in a foreign country), to not have breakdowns or other bad financial surprises be devastating, etc.

In answer to your question, my standard of living would increase if I won the lottery (uh, after someone gave me a winning ticket). I would quit working, move to a bigger house, and hire someone to maintain the lawn. At my current income and savings levels, quitting, moving to a larger house or hiring gardeners would not be worth the sacrifice--although I want to retire, I would rather live indoors. Although I want a larger house, I would rather have hobbies.

For me frugailty is a goal because it is hard to achieve and takes a lot of discipline. I would define a tactic as more of a strategic move with little discipline involved. We may just be arguing symantics.

For my life frugality is a tactic used to ACHIEVE a goal. I plan to retire as a millionare, and the only way I can make that happen on a daily basis is to be frugal in day-to-day lifestyle, save/invest the money not used, and gradually acquire the ability to not HAVE to think about whether I can or should spend. Once the habit of choosing unpretenscious possessions is established, the rest of my life can be spent doing what I want, in comfort and security. Spending for the sake of a new thrill or because I am bored is a thing of the past. I have newer/better plans for the long haul!