There's some confusion about the term – are tulpas something only highly trained magicians can create for themselves, or something ordinary people do as part of practical everyday cognition (eg, when you are having imaginary arguments in your head with an acquaintance – is that a tulpa? It is, after all, an animated representation). Is rubberducking a form of tulpamancy?
The practice (used in tech and I would assume elsewhere) of having a rubber duck or similar figure on your desk and using it as a conversational partner, a stand-in for a real person, an imaginary co-worker.
This works because very often explaining a problem clarifies it so that the solution becomes obvious, and it doesn't really matter who you are explaining it to.