I'm not even going to get I to the question of 'Tatics/Tactical', everyone has a different definition...
From someone that has been military field deployed with both,
Light amplification pros/cons,
Battery life is a pro, batteries last a LOT longer.
Cost is a pro, an acceptable unit being 1/3 to 1/4 the cost of an acceptable thermal unit.
Utility is a pro, easily switches from firearm to hand held or headgear mounts.
Light Amplification can be greatly extended for range (dirt cheap too!) Without having to use a projected light source from the optic itself.
Cons include range, you need a projected light source on overcast nights or in dark places like caves or bunkers. (Illuminators)
The light source lights YOU up for anyone that also has light amplification, and some thermals will pick up even LED illuminators.
Most are damaged by bright flashes or bright lights, even with the sun shield in place. While the instructions say it's light protected, the extra bright light will damage the CCD and you WILL get 'Black' (dead) spots in the optic. (Muzzle flash & lasers included).
This isn't an issue for military troops that get replacements for free, but when you are throwing out your own bucks, its a consideration...
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Cons on thermal, Lower end thermals will loose efficiency on very hot days (or when ground temp is close to body temp)
Extreme cold and even the military units blacked out entirely, that may be solved by now, that was some years back...
Thermals are defeated entirely by something as simple as a sleeping pad or yoga mat (insulation that masks body heat)
Thermals can be defeated by the 99 cent 'Space Blankets'.
Thermals eat batteries, unless a LOT has changed in the last 5 years, you will be replacing batteries about 8 to 1.
There is no way to extend the range of a thermal other than simply buying a better unit.
Pro, Really high end thermals will see a limited ways through fog (water droplets will eventually mask the thermal signature) and they will see through smoke.
Thermals will make targets jump out from background, but you can become complacent and miss masked signatures with this level of contrast.
As mentioned before, with a really high end thermals, you can see heat from hand, foot or butt prints for a short while.
Since you are seeing heat signature, it's VERY easy to identify a 'Target' from the random bird, opossum or house cat.
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Con on both, no depth perception or range estimations!
You don't know if the 'Dip' in front of you is 6 inches or 6 feet.
Unless it's a dedicated weapons sight, neither will have reticle or any scale for range estimation.
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As mentioned before, motion detectors are cheap & handy.
Infrared LEDs on a motion detector lights up the area around it, GREATLY increasing the range of light amplification units, and also will alert you 'Something' is moving, without tipping off the 'Something'.
Dusk to Dawn (garden path) lights are dirt cheap, and when visible light LEDs are replaced with infrared, are completely invisible to anyone without night vision.
Dusk to Dawn lights are dirt cheap, come with solar chargers, battery packs, mounting stakes and only require a visible light to infrared LED change.
(I use them varmint hunting a bunch, outer perimeter motion detector to let me know something is coming, inner shooting field full time 'On' to allow for positive identification. Don't want to mistake the dog for a coyote or hog)