The '+' option appears not to be working as documented.  From the man page:
"If the first character of N (the number of bytes or lines) is a ‘+’, print
beginning with the Nth item from the start of each file, otherwise,  print
the last N items in the file."  I recall this working in previous versions.
Output below.

~$ uname -a
Linux xxxx 2.6.28-15-generic #49-Ubuntu SMP Tue Aug 18 18:40:08 UTC 2009
i686 GNU/Linux
~$ tail --version
tail (GNU coreutils) 6.10
Copyright (C) 2008 Free Software Foundation, Inc.
License GPLv3+: GNU GPL version 3 or later <http://gnu.org/licenses/gpl.html
>
This is free software: you are free to change and redistribute it.
There is NO WARRANTY, to the extent permitted by law.

Written by Paul Rubin, David MacKenzie, Ian Lance Taylor, and Jim Meyering.
~$ cat testfile.txt
a
b
c
d
~$ tail +2 testfile.txt
tail: cannot open `+2' for reading: No such file or directory
==> testfile.txt <==
a
b
c
d

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