I worked with a guy who guarded the nuke artillery ordinance in Europe (in the 90s, I believe). Perhaps he was full of crap?
It was the usual argument, but one guy claimed to really know. Said he was in the military and he would have known if we still had some tactical nukes. He went through all the nuclear weapons handling course, I guess. If South Korea is asking for tactical nukes, then we must have them. Thought it was kinda silly to get rid of the most usable nukes in the arsenal.