It's a good article. TLDR: you can use even smaller holes than IPC recommendations (large) or internet consensus (somewhat smaller than IPC) for a more consistent break and nicer finished edge. Also keep the tabs small enough for a manual depanelizing tool like Hakko sells.

For production your assembler's opinion should come first though. Differences in panelization can make a big difference in throughput and yield and they are the experts on their machines and processes. Some really good assembly houses will want to control the panelization themselves and will just ask for unpanelized board files.