Semantically: tabs are simply correct. They encode actual meaning. Rather than merely presentation. They also win on accessibility, because someoen with visual difficulties can adjust their editor to display them as larger or smaller.

The counter to this is people using spaces for alignment, Like if one wants to list arguements below the openning backet of a function call, and line up the closing bracket.

The counter counter is: stop that. Adopt a style guide that doesn't do alignment and sticks to a simple rule like "Always indent once while within a multiline expression" Alignment is for art. We don't have time for your subjective view of what makes code pretty.