The main problem with tabs in mIRC is that they aren't "real" tabs. For 16 bit compliance (which isn't needed anymore), mIRC has been owner-drawing all of it's dialog controls (and that approach is probably keeping them from inserting new ones).
Tabs are simply a static control which draws the "tabs" on it's client part. In theory it could be possible to hide one of them, but I really think that dialogs (especially controls) need an overhaul to be back to Win32 API behavior and support more of the common controls.
But now I'm dreaming and that's why I'm in the process of creating a DLL that will add more of those (like MDX, but different approach with more possibilities).