This is because that UDF uses list functions and list
functions do not recognize empty items!!! (No one can provide a
GOOD reason why Allaire did that.)
To fix this, rewrite the UDF without list functions or,
perhaps this is good enough? :
<cfset explictNulls = REReplace (list, "([\t])\t",
"\1[blank]\1", "ALL")>
<cfset x = GetTabTextFeed (explictNulls )>
<cfdump var="#x[2][3]#">
Also, it looks like that UDF might not handle carriage
returns (Chr (13)) well.