Tabs are not fixed-width. Tabs are interpreted by the viewing application according to that application's settings.
Two spaces are always two spaces.
Two spaces are always two spaces.
key <tab> => <tab> value
This might look perfectly fine for someone using 8-width tabs, but it will most likely be screwy for anyone using 4-width tabs or smaller. The tab's location is calculated as the distance where the cursor position modulo the tab width is 0.
E.g. one key is 2 chars long and another is 5 chars long. You tabbed it using 8-width tabs. Looks fine. If someone loads it with 4-width tabs, they see the two lines aligned differently.
#!/usr/bin/ruby -w
#-*- standard-indent: 2; indent-tabs-mode: nil; -*-
[...]