I’m against the heat gun approach, better to leave as it IMO; melting the bloody stuff creates really noxious & potentially poisonous fumes & will soften & reactivate the bitumen, not good to tile over as you could get all sorts of reaction going on under there.if you can get your hands on a heat gun or similar then get heat onto the "tar" then using a spade scrape as much you can..
then slurry coat and tile addy as soon AS YOU CAN...or just use a 2 part LATEX based compound over it...F Ball ones for me.