The IMAP protocol is actually quite rigid and rather unforgiving of mistakes.
IMAP isn't an on-disk format. Tarballing the directory would only be effective if the mail engines are identical. This means both the delivery agent *and* the IMAP server: I know Courier's IMAP server stores information in the Maildir directories that other Maildir-aware IMAP servers will probably not know about.
In fact, rsync would be better than a tarball because the file-timestamps would then stay correct.
Wade.