Flight review
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Is it required to have a CFI that is giving you a flight review in your owned tailwheel airplane necessary to be tailwheel current?

Also, may a pilot take a flight review in a tricycle gear aircraft if normally flying a tailwheel aircraft?
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If by "tailwheel current" you mean whether the CFI has 3 takeoffs and landings in a TW in the last 90 days IAW 61.57(a) regarding recent experience to carry passengers, no.  The FAA Chief Counsel said that an instructor and trainee are not considered passengers with respect to each other when conducting training with nobody else in the airplane.

However, if the CFI isn't TW-legal per 61.31(i) either by endorsement or grandfathering, there are two significant considerations.  First, even though the regulations don't explicitly prohibit it, the FAA's guidance on flight reviews (and, IMO, common sense) very strongly recommends against an instructor without tailwheel qualification giving flight reviews in tailwheel airplanes.  It should be pretty much obvious that an instructor who isn't knowledgeable and proficient in tailwheel takeoffs and landings isn't going to be in a position to provide a good review of that area of flying or to be able to handle any mistakes the reviewee makes.  Also, if the reviewee is out of flight review currency or otherwise not legal to act as PIC, then neither the reviewee nor the intsructor would be legal to be the PIC for the flight.

As for a primarily tailwheel pilot taking the review in a tricycle gear airplane, since the tailwheel endorsement is an endorsement rather than a rating, the reviewee with an ASEL rating is "rated" in that tricycle gear airplane and so can take the review in it.  Of course, that would not be the best option if the reviewee normally flies tailwheel planes since it's best to make the review fit the reviewee's flying, but it would be legal.