Cut lobster tails in half lengthwise and pull out the meat. Cut meat into small cubes, set in a bowl, cover and refrigerate.
Cut or break the shells into smaller pieces. Place the 2 Tbsp. oil in a medium pot set over medium heat. Add the shells, garlic, carrot, celery and onion and cook, stirring occasionally, 5 minutes. Mix in flour, tomato paste, tarragon, bay leaf and cayenne and cook 2 minutes more. Slowly mix in the wine and cook until mixture is quite thick. Now mix in the stock. Bring to a gentle simmer and cook 30 minutes, until it has a nice lobster flavour.
Set a fine strainer over a second pot. Strain the lobster shell mixture thought the strainer, pushing on it with the back of a ladle to extract as much liquid as you can. (You can make the bisque to this point up to a day before needed. Cool to room temperature, cover and refrigerate until ready to reheat and serve.)
To serve, return bisque to a simmer. Heat the 1 Tbsp. olive oil in a small skillet set over medium-high. Add the lobster meat and cook 1 to 2 minutes, until just cooked through, then remove from the heat.
Add the cream to the bisque and season with salt and pepper. Divide the brandy and cooked lobster meat among 10 small bowls or heatproof glasses each with a 6-oz. capacity. Ladle in the bisque, sprinkle with parsley and serve.