I finaly figured out the flaw in this view. Users are not going to precieve tabs as a power user. Infact users are not even going to precieve dolphin as a simplified version of konquer. Dolphin is precieved as a full blown app with a missing feature. As long as konqueror supports tabs and dolphin doesn't this issue is going to come up again and again.

 

PS: I have made progress on the patch adding buttons for adding/removing tabs, if there is one tab the bar is not shown and the title is changed to reflect the current tab.