Yes it is;
1- how many of those games did he start?
2- how many of those games did he play at LB?
3- how many of those games was his involvement directly responsible for a goal against?
It's one of those stupid stats that people like drag up because on the face of things is pretty damning.
I know for a fact that that away to Man Utd & Fulham and at home to Arsenal were 3 of Bales first competitive games for Spurs, he played left wing with Lee behind him at LB in all 3, Bale scored in the latter two but Spurs failed to win any of the 3 (for what it's worth Bale only then made a further 9 more appearances that season 07/08)
Bale's 'winless' record in a Spurs shirt was nothing else but coincidental, nothing to do with him playing at LB because as I've said at least 3 of those games he played on the wing
EDIT: If fact just because I'm so sick of hearing about this I'm going to put an end to it right now...
07/08
v Man Utd (a) - Played 90 minutes, played LW, Spurs lost 1-0
v Fulham (a) - Played 90 minutes, played LW, Spurs drew 3-3 (Bale scored 1 for Spurs)
v Arsenal (h) - Played 69 minutes, played LW, Spurs lost 1-3 (Bale scored Spurs only goal)
v Aston Villa (h) - Played 90 minutes,
played LB, Spurs drew 4-4
v Liverpool (a) - Played 90 minutes, played LW, Spurs drew 2-2
v Newcastle (a) - Played 19 minutes, played LW, Spurs lost 3-1
v West Ham (a) - Played 90 minutes,
played LB, Spurs drew 1-1
v Birmingham (h) - Played 75 minutes,
played LB, Spurs lost 2-3 (winning goal came after Bale had been subbed)
08/09
v Middlesbrough (a) - Came on after 65 minutes, played LW, Spurs lost 2-1
v Sunderland (h) - Played 90 minutes, played LW, Spurs lost 1-2
v Chelsea (a) - Played 90 minutes, played LW, Spurs drew 1-1
v Aston Villa (a) - Played 90 minutes,
played LB, Spurs lost 1-2
v Wigan (h) - Played 90 minutes, played LW, Spurs drew 0-0
v Hull (h) - Played 90 minutes,
played LB, Spurs lost 0-1
v Stoke (a) - Played 90 minutes,
played LB, Spurs lost 2-1
v Arsenal (a) - Played 55 minutes, played LW, Spurs drew 4-4
v Fulham (a) - Played 90 minutes,
played LB, Spurs lost 2-1
v Everton (h) - Came on after 68 minutes,
played LB, Spurs lost 0-1 (winning goal came before Bale came on)
v West Brom (a) - Came on after 75 minutes, played LW, Spurs lost 2-0
v Wigan (a), Played 90 minutes,
played LB, Spurs lost 1-0
v Portsmouth (h), Played 68 minutes,
played LB, Spurs drew 1-1
v Man Utd (a), Came on after 86 minutes, played LW, Spurs lost 5-2 (all 5 goals came before Bale came on)
v Everton (a) - Played 90 minutes, played LW, Spurs drew 0-0
v Liverpool (a) - Played 78 minutes, played LW, Spurs lost 3-1
So that's it, those are the 24 games Bale was involved in when Spurs failed to win, 10 games he played at LB (less than half) in 1 of those 10 the winning goal came before Bale even came on, of the remaining 9 games after that 3 of which were draws, and of the remaining 6 games after that the winning goal in 1 came after Bale had been subbed, so there you go
in total 5 games in which Bale played LB for 90 minutes and Spurs lost.