I agree with those who say that “it depends” on your preferred tactics, ship choice and potential targets. I think people often look for the “right answer” when there is rarely one universally recognized way to do things. However, there are a lot of universally recognized INCORRECT ways to tank, so If you want unambiguous answers, I’d focus on steering clear of those (like shield tanking a ship bonused for armor).
Also, the generally agreed upon categories of tanking are buffer, active, passive and remote (along with the avoidance categories of range tank and speed tank, which are actually some of the most successful in a lot of PVP engagements).