When you tap the rear brake in the air it usually causes the bike to rotate forward. That is fine as long as just before you land you get back on the gas to reverse that rotation and get ready to drive forward. If you stall the bike in the air, you can't correct it if it over-rotates forward. I have seen good riders jocky the bike back and forth several times by alternately hitting the gas and the rear brake while airborne.
If you do kill the engine while in the air it is not too bad a long as you don't over-rotate forward before landing. Some bikes, 2 strokes and 4 strokes with automatic compression releases, will restart easily upon landing. Some will not, these include YZF426s, older KTM 4 strokes, and older XRs.