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Some developers use tabs to break complex product capabilities into smaller chunks. They reason that using these capabilities will somehow become easier if the functionality is cut into bite-sized pieces. Actually, putting parts of a single facility onto separate panes increases excise and decreases users’ understanding and orientation.

From

Cover of About Face: The Essentials of Interaction Design, 4th Edition

Note

seperate by pane is easiler for org complext functions, but it increase the excise and break user’s understanding.