So with the recent beefing up of the Polycount wiki and just a general interest in the subject I've taken these last few days to learn up on the Tangent Basis. My understanding is that it just works like an encoding and is an algorithm for reading in vertex data.
My question is why isn't it standardized? Is there a reason to use a different or custom basis or is this just a case of everyone(Engines) just doing what they want because there hasn't been a push to standardize it?
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Currently lots of groups are focusing on Mikktspace as an open source standard. But another thing that is happening is that bakers/viewers/game engines are just reading the tangent basis from the file created, and use that, which means your tangent basis can be agnostic.