Your poll was difficult to answer with one selection. I selected two: Yes I prefer to tie with unbreakable gear to an unbreakable tie point, such as a large tree. However, a horse should stand willingly tied to nothing but a lead hanging from his halter or reins dropped on the ground.
I find that if my horse knows he cannot escape his tie, he stops trying. If he learns he can break away, he will do it when he feels the need. The more often he feels the need, the more he will learn to break away when it suits him.
More to the safety point, a horse that expects to be able to break away is more prone to panic when he finds he cannot. He may be only slightly spooked at first, but when he suddenly realizes his lead is not breaking, it quickly becomes panic and turns dangerous. A horse that knows from training and experience that he cannot break free under any circumstances, is less prone to panic when tied.
So my answer was "both A and C. Interestingly, your poll accepted both.
fb: Western Trail Rider