There are so many different types, that I am not sure I can easily answer that question.
The idea that you're providing money one way or the other way, it deserves the same level of scrutiny. I think what is important with the accrual basis is that it is a more fulsome look at the resources of government that are being used than the cash basis.
Whatever form the tax expenditure takes, it should receive the same level of scrutiny under either estimates approach, but I would think you would get a fuller picture under an accrual-based estimate system.