It is important to remember that S_TABU_LIN will only be checked for the standard SAP table maintenance transactions. Thus if we have some custom code accessing tables, row level security is not going to work for them. Off course nothing is stopping the developer in adding a authority-check statement for S_TABU_LIN in this case.
For SQ00, whether S_TABU_LIN is checked will depend on how the underlying infoset is designed. An Infoset created on a single table or a table join should check for S_TABU_LIN and the rest of the basic table security.
Also see Authorizations for Human Resources and Troubleshooting Authorization Problems