I think you have inadvertently created a default association for .tac files with the VLC player application when attempting to access your recordings via Windows Explorer. You probably also have "Hide extensions for known file types" checked in Explorer's Folder options which would hide the .ts file extension for the actual video.
There is nothing mysterious about the .tac files, it simply means (t)humbnail (a)t (c)hapter. They are created by the 3am housekeeping task in a hidden sub folder beneath the one containing the actual recording. This sub folder will have the same name as the recording but preceded by a dot. (which makes it hidden on linux systems) and will contain exactly eight .tac files. These are named according to the duration of the recording in seconds, divided by eight. First one being 0.tac, and so on. When you select the recording in the Foxsat's media browser you will see at the bottom of the pane, the eight selectable 'chapter' thumbnails corresponding to that chapters position in the video.