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Just a thought - are you sure you're dealing with tar spots and not paint chips or something else? My daily driver had a new front bumper cover painted and installed after a fender bender. I do 600 miles of commuting a week and the bumper cover has dozens of tiny stone chips - little black dots where the paint is gone. From a few feet away they look like tar spots, but up close you can see that they are very small indentations where the paint is gone and the black plastic underneath is exposed. I've never had tar so baked on that nothing would at least soften it and put some smearing on the rag and spirits I used to remove it.
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