Thank you very much for the input. I think "Tempest" and "Nolotom" made the point I was most concerned with. "luff the main (not flog)". I happened to be in Tampa Bay (for an ASA 101 course believe it or not) with constant 25 knts gusting to 30 knts. No kidding. We decided to heave to for lunch and I watched that poor main flapping around like an insane flag and the boom vang working double time. After lunch, I noticed a vertical tear towards the leach of the main. Needless to say, it left a bad taste in my mouth as it pertains to luffing the main during a heave to maneuver.
It makes sense, though. Luff it. but not having it flap around. Balance.