I suppose it depends how neat the finished product has to be. If it's a new floor panel then weld over the tacks, the finished product is going to be covered in carpet. However on an outer body panel the cognoscenti say that you should file/grind down the tacks to flush before final welding. You're making life easier for yourself in the long run as you won't have lots of grinding to do where the weld bead has "piggy backed" over a tack.