Some of this has probably already been posted, but there's no harm in a bit of repetition.
When contemplating tarstuff, it's best to first focus on the corners between tiles. If all four tiles adjacent to a corner contain tar(/mud/gel), then I'll call it full, for lack of better terminology. Mapping out which corners are full, we have transformed the tar into a new shape. For intance:
XX
XX becomes x
XXXX
XXXXXX becomes xxx
XX XXX x xx
Note that not all shapes of full corners are possible. If a corner is between two full ones (horizontally or vertically), then that corner must also be full.
The point with this is that it's now much easier to see how the tar can be cut by looking at 2*2 squares (i.e. the four corners around a single tile). Cutting the tar at this tile will "
empty"
all four corners.
..
..
is a tile with no tar on it.
xx
xx
is a tile in the middle of the tar, so it cannot be reached.
..
.x (and rotations, of course)
is a corner tile, so it can be cut if the substance in question is tar. Since only one corner is emptied at a time, it's easy to see that any mud shape can be cleared.
..
xx
is an edge tile, so it can be cut if it's tar. Since two corners are emptied at a time, only shapes with an even number of full corners can be cleared (without outside help). If the corners were coloured like a chess board, a clearable tar shape must also contain an equal number off light and dark full corners. Note that even this doesn't guarantee that the shape can be cleared.
XX
XXXXXX x
XXXXXX transformed to xxxx
XX x
cannot be cleared, even though it has a suitable number of full corners.
.x
x.
is a central tile, so it can be cut if it's gel.
.x
xx
is also a central tile, so it can also be cut if it's gel. The fact that two different kinds of central tiles can be cut makes finding out which gel shapes can be cleared much more challenging. So far I've only been able to determine particular cases rather than finding any strict rules for gel.