Tifa, Martial Artist
Melee (Whenever this creature attacks, it gets +1/+1 until end of turn for each opponent you attacked this combat.) Whenever one or more creatures you control with power 7 or greater deal combat damage to a player, untap all creatures you control. If it's the first combat phase of your turn, there is an additional combat phase after this phase.
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Official rulings (6) · Scryfall
Tifa's last ability doesn't give you any additional main phases. This means that you will move directly from the end of combat step of one combat phase to the beginning of combat step of the next one.
You determine the size of the bonus as the melee ability resolves. Count each opponent that you attacked with one or more creatures. It doesn't matter if the attacking creatures are still attacking or even if they are still on the battlefield. It also doesn't matter if the opponent you attacked is still in the game.
It doesn't matter how many creatures you attacked a player with, only that you attacked a player with at least one creature. For example, if you attack one player with Tifa and another player with five creatures, Tifa will get +2/+2 until end of turn.
Tifa's last ability cares about the power of each individual creature that dealt combat damage to a player, not their total power.
Creatures that enter the battlefield attacking were never declared as attackers, so they won't count toward melee's effect. Similarly, if a creature with melee enters the battlefield attacking, melee won't trigger.
Melee will trigger if the creature with melee attacks a planeswalker or battle. However, the effect counts only opponents (and not planeswalkers or battles) that you attacked with a creature when determining the bonus.