Instead of changing all of your endpoints to Tandem through the Option 81, you can add the option 81 as a default route for your CDP and/or UDP calls. This will cause only the calls that need to go between SIP & H.323 to use the 81.
When you use the Tandem setting, you are forcing the call through the Tandem endpoint whether or not it really needs to use it.
For example, look at the Option 81c already networked with 4 H.323 endpoints. If you mark everything to tandem through the Option 81c, then all calls, even between the 4 H.323 endpoints will always route through the 81c, instead of routing directly to each other. The only time you really need to involve the 81c is when you are 'transcoding' between SIP and H.323 signaling.
In every class I have been in, the Tandem field was only used for Branch Office and Remote Office applications.