It is not irrelevant at all. Apple would not allow it in the app store if the design compromised performance as you seemingly believe. You can open 50 tabs in Chrome and nothing happens to degrade performance.
I don't really care what their reason is. I assume it is just like everything else: they think they know best and what users want doesn't really matter all that much. But I know it is not about RAM or performance.
Once again I would like to point out that this is exactly what the OP was talking about. Instead of realizing it is a drawback to the iPhone you are seemingly grasping at straws trying to justify why Apple does it. I suspect if in iOS 7 there is suddenly no tab limitation, or greatly increased, it will be because that was the perfect time for it.
Instead you should be questioning why such an artificial limitation is there and for so danged long. IMO of course.
Michael
You're assuming that the person who tested Chrome would open 50 odd pages to see how it runs, when I find that unlikely.
I don't question why the limit is there because it's pointless.. I won't get an answer.
I just recognise that there HAS to be a reason. Why place an arbitrary limit on the number of tabs you can open if there's no reason to do so? Logic tells me that there has to be a reason for that, and I suspect it to be performance related.
Apple has made a number of trade offs to make sure that the OS remains smooth and battery longevity is good; no widgets, limited background task functionality, static wallpapers. It's not hard to believe that they would limit other things too.
It may just be a legacy thing from when the iPhone had less RAM at its' disposal, but who knows. You know as much as I do without seeing the code.