It means that both tabs get maximized and minimized at the same time, and the two tabs are always side by side. Which means if I need to jump to another task, like answering a message or joining a video call, I can get back to my work faster. It’s a small thing that helps with context switching.
I do it when I consider both side of the Split View one unified context I am working on. I do it not only with browser tabs, but sometimes terminal tabs. I most commonly do it with IDE tabs.
It makes a lot of sense if one uses subject-based browser windows (e.g. 1 window == 1 subject); it keeps all tab organization within the browser and makes it easy to minimize it, move it to different screens/desktops, save/restore it, etc consistently with less overhead (no secondary organization system [such as that of the window manager] involved).
This becomes even more valuable for cross-platform users who sync and can’t rely on their favorite uberleet-haxor-wm package being available everywhere.
Practically, it's most useful when I have two references for the same thing I want to move together as I work on that thing. E.g. Jira + Functional Spec as I do things related to them.
- The split view is a special looking tab you can come too easily. - You can have several split views in the same window. - Selecting what tab you want in the split view is much cleaner than tearing off tabs into windows. - No conceptual switch between "tab" and "window".
For a non technical user it is much easier to right click a link (for example a reference in a news article) and choose Split View than arrange two windows (which may involve 2 different monitors).
For a Teams/Zoom screen where you are sharing only one app rather than whole desktop, again split may help.
Also good for mental switching, as you can open a link to the side and either promote to it's own tab/close and carry on with same page rather than have it open separately and break the flow
It's just another tool.