I wouldn't disclose my opinion if I had one, because I am in the middle of the Finals and my opponent would probably be very interested in my opinion, too...
But fortunately I have no opinion but rather some general views on the issue:
1.) Analyse your opponent. Analyse your opponent. Analyse your opponent.
2.) With a superior motivation (compared to my opponent) I would rather be willing to CT all the way than with a low one. But I also very much like the south-European approach to simply CT, no matter what.
3.) TIE only if you can afford to lose and are sure to win the rest. TIEing is likely to lose. Do not die in beauty...
Basically TIE in Finals can rather help to lose than to win. I would consider it as an outsider option.
Edit: CT and TIE are ment as Playoff-CT and Playoff-Normal.