I never let my TSB get that high for long, I raced most of the season on around +8, and that was not on purpose, I basically trained less, but more intensely once the season was well underway so my LTS and STS both dropped gradually. I did have one week off when away in which they both dropped and my TSB went up to +25 and I raced like a bag of spanners and completely wasted an opportunity for a fast 10 mile time. ATM I am riding on a negative TSB and doing pretty well in the hill climbs I have entered.
It has been said that TSB has a larger impact on short balls out efforts than on longer efforts, so for example, a negative TSB will go against you more in a 3 min hill climb vs 25 mile TT.
Ultimately it is a tool and you have to calibrate it against yourself really.
As for planning, I have a spreadsheet with the formulas in it, which I use to predict CTL, ATL and TSB up to a target event and I arrange my training sessions (using typical TSS scores for those sessions) to get something that looks like a good idea. But it is not set in stone. ATM, I am doing mostly 2 hour sessions around 4 times per week + a race, most of it is aerobic, then in the middle there are some very hard efforts, with however long it takes to recover before the next one. Basically weight management and working on my hulk rating! I am relying on the TT training throughout the year to carry me through any longer climbs.