For the panko, in a medium pan over medium heat, melt the butter. Add the panko and cook until nicely toasted, stirring occasionally. Season with salt and pepper. Transfer to a plate to cool.
Lay the lobster tails flat on a chopping board. Use a pair of kitchen shears to cut through shells from the center all the way to the back tail. Flip over and do the same. Carefully remove the meat from the shells. Rinse under water to remove small pieces of shell. Pat dry with paper towels. Cut the meat into ½-inch pieces.
In a medium pan over medium heat, melt 1 tablespoon butter. Add lobster meat and cook until just no longer translucent, about 2 – 3 minutes. Season with salt lightly. Transfer to a medium bowl and set side.
In a medium saucepan, add macaroni. Add just enough cold water to cover the pasta. Season with a pinch of salt. Bring to a boil over high heat, stirring often. Cook until the water has been almost absorbed, about 6 minutes. Add evaporated milk and bring to a boil. Reduce the heat to low. Stir in the cheese and cook until cheese has melted, about 2 minutes. If the sauce is too thick, add a little of water. If the sauce is too thin, cook a bit longer. Add the lobster (with the juice), mix well. Season with salt. Transfer to serving plates. Serve with panko topping and chives.