If you compare headwinds and tailwinds as a function of your speed (for example, 25% your speed, 50% your speed, up to 5x your speed), you can see that the drag force for a headwind rises pretty rapidly. A tailwind, on the other hand, decreases the drag force until vwind matches your speed, where the drag force is canceled out! If the tailwind continues to increase, you start to get a boost. Note that a tailwind never helps you out as much as a headwind will slow you down.