Luis,
About 12 years ago, I spent several years working as a contractor performing IRIS inspections on heat exchangers. At the time, the majority of the refineries took action when they saw 50% wall loss. The action varied, based on time in service (corrosion rate), number of tubes that needed to be addressed, cost, failure consequence, and repair philosophy of the engineer. Typically, tubes were plugged or bundles retubed. When plugging, most planned to retube or reinspect at the next outage.
John