Heaving to off the wind

[Hartley18]

Either way, you'd have to be careful...

Presuming that the reason you're heaving to is because the weather is getting a little nasty and you want to stop, the basic problem is going to be avoiding getting broached when you round up. Under these conditions, not having to have someone go forward to free the jib sheets (that just wrapped themselves around the inner forestay) and haul it over the other side just prior to rounding up is possibly a good thing.

If that's the case, I'd think Alex's gybe method would be marginally safer.