No. Not unless your spitting … which is not exactly the same as tonguing. 
Whitmores, there’s no master rulebook, fortunately. I think the beginner’s advice not to tongue on the whistle is more to counter the beginner’s tendency to tongue everything like a recorder. If you listen carefully to the masters, you often hear a lot of crisp articulation, usually with the tongue.
But don’t expect to hear a distinct, plosive “ttah”! The tongue is usually used more as just a valve to stop the airflow for a fraction of a second, not as a percussive effect. Think of it more as momentarily cutting off the end of the note you’re playing, rather than starting the next note. When you gently release the tongue “valve”, the next note should start right up with a gentle even articulation (unless you really want the plosive pop!). It’s the tiny space you create between the notes that gives the effect of crispness.
As rh says above, there’s a difference between “ta” and “da”. In linguistics terms, the d sound is “voiced” and the t sound is “unvoiced”. But the significant difference for the whistle is that, in English, the initial t sound is accompanied by a little puff of air, where the d sound is not. Try it yourself. Place the palm of your hand right in front of your lips, then loudly say the word “tie”. You feel the puff - that’s the plosive part. Now loudly say the word “die”. No puff (or much less).
But there’s no physical reason that the t sound has to be plosive. In fact, in languages like Spanish the t is typically not plosive. Try saying “tie” without producing the puff of air. That’s more or less the Spanish t, and that’s a normal articulation to shoot for on the whistle.
(This difference is also one of the reasons that English and Spanish speakers can have mutually horrible accents, but that’s another thread entirely!)
Anecdotally, to me it seems natural that whistle players coming from another wind instrument tend to carry over their technique. So flute players might tend to throat more, and pipers might tend to use less tongue and more finger articulation. It’s all good if it sounds good, and it gives a distinctive flavor to personal styles.
Hope that helps.