To be honest, I wouldn’t like to see tabs inside of bear for already mentioned reasons. A distinction should be made between a specifically formulated feature and what one wants to achieve. In regard to latter macOS and bear already have everything that is necessary to handle multiple notes: the app expose and the dock icons context menu offer everything to select an open note.
To be fair, tabs could be implemented in a way that those who don’t want to use them, don’t have to use them.
Actually it would be a clever idea to tell the devs what you would like to achieve rather than what feature you need to achieve what you like 
The value of tabs is obvious. I shouldn’t have to come up with some pithy statement about why I want a feature that is well established in modern computing UI. They understand what value tabs would bring, but are choosing not to implement them. That’s ok. I want tabs in Bear, but I moved on from this a while ago. However, someone resurrected this thread… 
I know which value tabs offer My point was: bear already offer multiple open notes. So why not building something around an already existing feature that offers the same value?
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It would be nice to be able to have multiple notes opened on the iPhone.
You kinda can.
Open Note 1.
Open Note 2.
And then you can jump around these 2 with the history arrows.
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