You don't tune a radio. Well, not the radios we use today. You "tune" the match to the antenna. CBs don't use a lot of power and will likely take quite a bit of mismatch before being damaged, and I'm inclined to think you would have to leave it keyed up for an extended period of time to damage it. However, a good match to the antenna allows the maximum power to reach the antenna increasing overall performance.
Power ratings: Part 95 regulations limit RF output to 4 watts carrier power for AM, or 12 watts peak envelope power for SSB (sideband). That is a 4.75 db gain, which is better than any of the commercially available BASE antennas available. Mobile antennas have a net loss. Additionally, there is gain and improved signal to noise ratio in a SSB receiver. About 9db total gain using SSB over AM. That is a difference of 4 watts to 32 watts. This assumes the receiver uses a narrower filter for SSB than it does for AM. A narrower filter reduces noise.
http://www.fcc.gov/Bureaus/Engineering_Technology/Documents/cfr/1998/47cfr95.pdf (see page 564)
Total output power for Amateur Radio (Part 97) varies depending on license class, band, geographic location, or in some cases, a combination of band and geographic location.
Generally, power output is limited by peak envelope power, but effective radiated power is used in some circumstances. Effective radiated power is transmitter output, minus feedline loss (loss in the coax), plus antenna gain.
http://www.w5yi.org/page.php?id=142
It is safe to say the best mobile CB installation has an effective radiated power less than 4 watts.