IMHO it works like the follow:
(d = data, - = unused, * = Tapemark)
Step 1: Write 2 files on tape:
ddddd*dddddddd**---------------------
(that means that the eod are just 2 tapemarks)
Step 2: Append a 3rd file:
ddddd*dddddddd*ddddddddddddd**-------
Step 3: Overwrite file1 with the same data
ddddd**ddddddd*ddddddddddddd**-------
The second TM has overwritten File2 !!! Depending on the drive it
might be even impossible to access file 3.
Usually you can only append data to tapes.
Greetings
Matthias