The top tabs do indeed make a lot more sense in a number of key aspects. But it's important to remember that the entire concept of tabs in OS X windows has long

The top tabs do indeed make a lot more sense in a number of key aspects. But it's important to remember that the entire concept of tabs in OS X windows has long been criticized by a contingent of hardcore apple fans who argue it breaks from the one-document-per-window model. And they have a point, and it is part of why tabs in OS X are hard in general. Plus, in the safari beta they were pretty ugly and visually messy.