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I think a tournament director should decline any offer of a tip from a player in the event.
The TD is the guy making up the flow chart, establishing the rules, and making calls during matches. He needs to remain unbiased and give no appearance of being biased. Accepting a tip from a player in one tournament can potentially lead to a conscious or subconcious bias in favor of that player, or the appearance of such a bias, in a future event.
TD's should be compensated in other ways, not from tips from players who did well in the event.
Several things could come up but just a couple off the top of my head is a favorable ruling to a player that has heavily tipped him in the past or allowing that same player more time when he is late for a match. What the igno is saying is there is the potential for perceived favoritism even if there isn't any.