I'm currently at 30 Firefox tabs and it's using 1.24gb of memory. Much less than 100mb/tab.
Firefox recently switched to a design that tends towards a higher base memory usage than Chrome, but a lower usage for each new tab. With the same 30 tabs open and no extensions, the current Firefox uses ~30% less memory than Chrome. But opened only to one tab, Chrome uses ~60% less memory than Firefox. It's an interesting tradeoff.