I think it's about more than cost. The change seemed to happen when PAX weights were increased. High deck angles are uncomfortable for PAX, noise is more of an issue now days, and the time factor when changes are needed hasen't been studied. I'll do it however Delta directs me to do it but I see the changes as immaterial so long as crews are aware and not in a hurry. You really have to listen for the winds with the T/O clearance and do some quick mental math or have an idea of the tail wind component when you take the runway. IMHO not making tailwind accomodations sets us up for failure, at least when the wind direction is close to 90 degrees off. YMMV