You need an isolated supply if there is any common heater-cathode connection, which includes all tubes with directly heated cathodes, and rectifiers with indirectly heated cathodes and a common h-k connection like 5AR4/GZ34. I wouldn't recommend using a pot to create a center tap for directly heated cathodes. All of the tube current would have to flow through the potentiometer, which would reduce the anode current for a given Va-k, and if you are using a DC supply, the average voltage on each cathode as well as the cathode connection at the wiper will be offset. An isolated DC supply is ok for indirectly heated cathodes, as there is no Va-k offset voltage.
Below are some traces I ran using a DC supply and the AC CT transformer technique.
For the DC case, I made two runs tracing both sections simultaneously, reversing the filament polarity on the second run. The top two lines and bottom two lines go together. You can see the solid line is offset ~7.5V and the dashed line is offset ~2.5V with the polarity change, which is exactly what I would expect.
For the AC CT case, the traces are virtually on top of each other (the sections are well matched), and they pass through 125 mA at 50V, which matches the Ia @ Va-k shown on the data sheet. Looking back at the DC case, you can see that averaging the two runs for each section will produce the same result.