One is not a requisite of the other… I use breaks all the time, but never use the tabs
You are probably right. In fact, I’ve always had tabs… Sometimes I want to add a break in code before it gets there while the debugger is running. I switch to a tab and place the break there.
I guess it is possible to leave the active code being executed and switch to another section of code to place a break.
Nevertheless, I may be not using the forward and back “arrows” as they are meant to be but they don’t always get me to where I expect to go. So tabs can be useful.
That discussion reminds me how each user has personal tastes, way and preferences. I think Xojo developers have consideration for that and this thread proves it… 
this has hit me as well several times. I use two things to mitigate the issue:
- Have the IDE configured to use a different comment style then I use normally when writing comments, so these stick somewhat out. Essentially, I use
//for comments and'to comment out code - Use a VCS and always review my code changes before committing
- Use keyboard shortcut to stop debugging