Tiled mode is a XP feature mainly used by explorer/browseui for showing the 48px version of the icon, with the labels positioned at its right. Wine's version of common controls does not implement it yet.
https://git.reactos.org/?p=reactos.git;a=blob;f=reactos/dll/win32/comctl32/listview.c – Wine's implementation of `SysListView32` used by ReactOS
http://msdn.microsoft.com/en-us/library/windows/desktop/bb774735%28v=vs.85%29.aspx – Official documentation of LV_VIEW_TILE
http://codexpert.ro/blog/2013/10/05/tiles-view-list-control/ – Some useful examples and a demo application, just for completeness