Ok just read the transcript and it made me think.

From a producers and writers point a view or a casually watcher of the show it would seem like a good idea to bring Tara back in such a way. To you know, stir the pot and hay having Tara back in any way, shape or form is great right??
Well that is what I think the creators were probably thinking when they came up with that CRAP idea. I think that when Joss boy made the decision to kill Tara off he might have been thinking from a story line point of view (which I guess is good right??) but I really, really think he didn't realise what an integral part of the show Tara (and Amber) had become.
In the end while I am still a Buffy fan (well actually more of a Willow/Alyson fan) I think Tara's demise will and has had a detrimental affect on the show, it just feels so Taraless.
While I am not always the most articulate or express person I just wanted to really say thank you to Amber for her integrity to both herself, her fans and Buffy fans in general. While I would love to have Tara back on the show I am glad that she declined as I don't really think Joss was giving us much credit when he came up with that token effort. There are so many more ways they could have incorporated Tara into the story line without making her "bad".
Anyway I am a relatively new Amber fan (I stopped watching Buffy at the end of season 3 and only started watching again at the start of season 6 - long story) and her decision not to return with such a story line has increased my respect for her as a person and as an entertainter. Or to put it another way Amber Benson rocks.
Hope my rambling actually made sense!!
Jill
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Willow - Say, you all didn't happen to do a bunch of drugs did ya?
Willow - I'm a blood sucking fiend, look at my outfit . . . .