Before I updated to Big Sur I had set my preference on the iPad to no tabs, now thee is no such option, at least that I can find. That is why I asked the question.(Have you updated your iPad to iOS 15 yet?) Updating your Mac to Big Sur should not have changed the way Tabs behave on your iPad.
You can access Safari settings from your iPad's "Settings", and then scroll down to the application Safari. I'm not sure if you can change the way Tabs behave from there but give it a try.
Before I updated to Big Sur I had set my preference on the iPad to no tabs, now thee is no such option, at least that I can find. That is why I asked the question.
What does that mean? I don't understand.Safari, iOS 15.0
It seems as though it were offering this as an added extra. I've not seen this previously. It was always Software update............