Power2020,
I have conducted tan delta measurements on large generators and GSU transformers rated up to 600MVA for over 20 years. In theory, tan delta is independent of voltage. For oil-filled transformers, this is true in practice. However, on solid insulation systems, such as a generator, tan delta can be effected by corona activity in the stator winding. The change in power factor as the voltage is increased is refered to as "tip-up."
I usually perform tan delta measurements on transformes at 10kV maximum, but never exceed rated LN voltage. I have performed tan delta measurements on the same transformer using a small battery power test set (9V) and have acheived nearly the same value (ie: 0.5%). In the USA, tan delta is very commonly performed at 10kV.
I use tan delta during the dryout process of large power transformers, using the 9V test set. Tan delta is very sensitive to the degree of moisture in the windings, thus is an excellant indicator of the dryout progress. Below 1%, "percent tan delta = percent moisture" is a good rule of thumb. Thus, we continue our dryout until the numbers are flat and below our limits.
Chris