Tabs vs. Home Screen For Android Application?

I have an Android application that I've been working on, and it's implemented using tabs to separate the different functions that it performs.

See the article here

The above article talks about how instead of implementing the Twitter application using tabs they decided to go with a home screen and a tool bar because of some of the limitations of tabs.

If my application only ever would need to have three tabs (or 3 home screen icons) would it be worth it for me to take the time to go back and convert my application to a home screen layout, or is home screen versus tab purely a preference?

_{(source: blogspot.com)}

Home Screen Example
_{(source: simplydroid.com)}

Tabs Example

I think it is a matter of preference, but is also dependant on your application layout. For some applications the screen space that would otherwise be devoted to tabs could be better utilized.