When I have a close to ideal pitching staff, I love to use tandems for several reasons:
1. I can use shorter pitch counts, limiting in-game fatigue (which is not readily quantifiable in this game, but seems to work - anecdotally at least)
2. I can pick the first pitcher in, making it easier to get your guy to pitch their target innings with the least fatigue possible with the maximum leverage.
3. I like pitchers with weapons - so many times my DU/ST combos are not ideal for standard pitching staffs.
You have to have a real good 'pen to do it really well, and it takes constant monitoring. Extra inning games can throw this out of whack, so you may have to adjust out of it for a little while to get your guys the rest they need.
Tandems work really well for me when I have 2-4 guys who can't go 200 innings, but I want to get them 150. I never use closers, so I try to get my best pitchers in the most maximum leveraged innings....
Bottom line is tandems can work really well if you set up your entire staff for it.