The tar doesn't *always* mean its bad, but its not a good sign. An ohm check for open coils or shorts to the chassis is the first step. If that passes, try to power it with all tubes removed. If it doesn't draw a lot of current or make a lot of heat, you might have something. Check output voltages and if that all comes out, the transformer is fine. They can sometimes get hot and survive, especially if its got a fuse. No fuse, well, who knows. The last dead transformer I ran into had an open primary and shorted secondaries, along with incinerated under-hood parts and no fuse in the unit. One simple fuse would have probably saved all of that.