I thought that but then I recently ran Kiwi and Ice Weasel to over 100 tabs and got a 3 digit count. (note: it might have been just one of those but pretty sure it was both).
Other tools exist that are much more appropriate for the job you're trying to emulate with a clusterfuck of active tabs.
What are tabs for if not to have multiple websites open at the same time? Where goes the limit for "what tabs are for" for you? 10 is fine but 100 is not?
Classic "the user is using it wrong"
And, no, the end user is not always right, especially given that a user with 99+ tabs is already highly aberrant.
I have 999+ tabs semi-regularly, what does that make me? :D
You tap on the address bar and are presented with a set of icons of your most-visited sites. Hitting any icon will open the site in a new tab. But it's not obvious, and it's easy for your tabs to balloon.
To prevent that you actually have to start typing the site name in the address bar, even if the shortcut icon is right in front of you.
In Chrome if you tap on the address bar you also get a set of icons, but clicking on one opens the link in the same tab, as you'd expect.