I like to write dream-sequences in the present tense, even if the rest of the story is in a different tense. Dreams are, in my experience, oppressively immediate, with no true sense of past or future.
Sometimes, when I wake up, it is a relief simply to have a sense of time again, to not be trapped in loops, to not live in a story where the characters change mid-sentence.
I think, however, that this means I’m overly optimistic about the nature of the waking world.