I'm not aware of a hard limit, and anecdotally I have had many hundreds of tabs open in non-headless Chrome. Chrome uses multiple renderer processes which tends to be the limiting factor rather than the single browser process, but I haven't actually tried your workload so if you are putting a lot of pressure on the browser process, and you have the CPU resources so that running multiple would actually be parallel, your mileage may vary.
I see,
Is there a limit to number of tabs per chromium instance?
For example, if I split 100 tabs into 5 chromium instance with 20 tabs, would there be a difference resource and processing wise?
Thank you.