If they were or are, why wouldn't everyone be gunning for at least one extra the year before so that they would be good to go on a buck the next season?

Yeah I shot a couple of does last year and didn't shoot a buck unfortunately but I missed.

Those 2 tags are also good for this year.

That's how I do it. I shoot mine this year for next year.

In Wisconsin they are. For instance if you harvest a doe this season you will receive an EAB sticker for your buck tag that is valid for either the remainder of gun/bow season this year and next year. If you fail to harvest a buck this year the sticker is still valid for the 2009 seasons as well. You can harvest a doe with a bow and with your gun and have 2 stickers that can be then used for a buck with bow or gun this season or next. That make any sense hopefully??

Exactly, I do the same thing and try to have at least 1 EAB sticker left over for the next year so I dont have to worry about knocking down a doe right away during bow season.