Tabs should be implemented by an external tool, like Tmux or whatever. This is how Kakoune does it.
Helix doesn't have that functionality. Kakoune also doesn't have splits at all where as Helix does, so the design philosophy is different between the editors.
Personally, I would prefer if tabs were first class citizens in the editor, but would make do with scuffed tabs if there was a server/client model implemented.