Assuming a constant wind speed, the force the wind applies to a runner is directly proportional to the surface area of the athlete. (This is a simplified relationship from something very complex.)
Runners will always feel a headwind during a sprint regardless of tailwind/headwind (unless it is about a 40km/h tailwind), since they are running so fast.
The main question then, is about how different body types are blown by the wind.
Suppose we have two athletes of the same weight, and identical running abilities in a no-wind situation (in which they are both fighting against the “wind” while running).
If one of them has a smaller cross-section (which I will just call “smaller”), the smaller athlete will be affected LESS by the wind, since there is less wind force being applied to him/her.
In a race with a headwind, the larger athlete will feel more wind force while running, which leads you to think that the smaller runner will win a race with a headwind, while the larger runner will win the race with a tailwind, but the larger athlete ALWAYS feels more wind force while running, yet can run the same time in a race without wind. You’d have to know the characteristics of individual runners to make the judgment about who would win.
Anyway - if we use the extremes: a very very very small runner will be massively affected by the wind. They will run much faster with tailwind, and much slower with headwind.
A very very very large runner basically won’t be affected by the wind in any form, regardless of its direction.
Related, but not on the same lines, is that a world class sprinter, running into a 2.0 m/s headwind, feels almost exactly twice as much wind resistance as when running with a 2.0m/s tailwind.