
In order to make tiles, the large graphic would have to be sliced into overlapping rectangles as shown above, then a mask image could be overlayed onto each rectangle, making the outside transparent. I've been looking at ImageMagick command line capabilities, and I think it might be possible to write a script to do exactly that.
http://www.imagemagick.org/
http://www.cit.gu.edu.au/~anthony/graphics/imagick6/
Cropping and Masking
http://www.cit.gu.edu.au/~anthony/graphics/imagick6/crop/#crop
http://www.cit.gu.edu.au/~anthony/graphics/imagick6/channels/
EDIT: Cool! It is definitely possible to make fallout tiles with ImageMagick.
I made a mask file that gets overlayed onto rectangles cut from the large graphic:

This can be overlayed onto a 80x36 slice using this ImageMagick command:
composite mask.gif tile.gif tile.gif
And I can do all gifs in a directory like this:
for %i in (*.gif) do composite mask.gif %i
After the mask is overlayed, the pink (fuchsia) outer edge can be made transparent using these commands:
convert -transparent fuchsia tile.gif tile.gif or
for %i in (*.gif) do convert -transparent fuchsia %i
Don't use fuchsia in your tiles, okay?

And the gif2frm to make the fallout compatible image
for %i in (*.gif) do gif2frm %i
The hard part is cropping the large image into rectangles that when masked will still fit together. As you can see in the above digram the rectangles are not continguous, they overlap. But I figured out the math for this. I can crop the first tile like this:
convert bigfile.gif -crop 80x36+0+0 +repage tile01.gif
If you look at the diagram, you can see that the next tile in the SE direction is 24 pixels south and 32 pixels east. So adding these offsets to the above command crops that rectangle:
convert bigfile.gif -crop 80x36+32+24 +repage tile02.gif
Keep adding 32 to x offset and 24 to the y offset and you're cropping the full row. I did two rows of a large image to make sure it works (it does!) and then I started writing a Lua script that automates the whole process. It still needs some work but soon I will have a program that can make fallout tiles out of a large image with one command. The output will be FRM and it will even generate the lines for tiles.lst.
Here's some tiles that were generated by the Lua script:










These tiles all fit together in a SE direction.

These are tiles from the screenshot of the troika PA game.
This method doesn't alter the image in any way like the rotation described here: http://www.nma-fallout.com/forum/viewtopic.php?t=11984
The end result there is "flattened" because it's rotated. This method gives you exactly the same image you started with but sliced into fallout tiles. You can then make a painting of a background and scan it, and we can take tilesets and images from other games and many different places....
Nice thing about this, all the tools are free. And Lua is the scripting language for IanOut. I can see why they chose Lua, it's excellent. I will finally have new tiles for completely new areas soon

EDIT: A bit more info ... here is the pattern that repeats along the vertical and horizontal axes:
