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My friends (not hte cheapskates who caused me to start this thread) and I tip at the end of the tab... it works just fine.
As for splitting the bill all evenly, I am for it as long as people got somewhat comparable items. Or, if you didn't get comparable items but you hang out together every weekend... sometimes someone gets a little more, but the others make up for it next time. It all evens out in the end. I had a few sorority sisters were one of us was constantly "owing" the other $5 or so just because we would take turns treating each other... but by the time we graduated, I am sure that we were even.
Now that I've graduated... treating each other is picking up a $100+ bar tab... I've got to quit doing that!
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