Setup:
Fresh install of Photoshop CS6 extended 64-bit (13.0.1) on a Win7 64-bit OS.
To reproduce problem:
Use "standard screen mode". Open image in new tab. Check "zoom clicked point to center" under general preferences. Select zoom tool. Click on image. Clicked point does not become center of view. This happens with any zoom level, as long as the image fills the viewport. Unchecking the same setting does not change the behavior.
Why this is a bug:
Correct behavior is shown if an image is switched from a tab to a full window (by dragging the tab down into the viewport so min/max/close buttons appear on the window frame). In this case the "zoom clicked point to center" setting works as expected, centering when checked, and not when not.
The only time correct behavior is shown in tab view is when zooming from a magnification which does not fill the viewport to a magnification which does fill the viewport. In that case, and no other, the image will be centered on the clicked point.
Both of these statements suggest that "zoom clicked point to center" is not implemented correctly when in tabbed view, which is the default view and the one most people (myself included) are trying to use.
Notes:
Photoshop CS3 on the same machine shows correct "zoom clicked point to center" behavior by default (there is no option to turn this zoom style off).