Hi Jordi,
From my understanding, the idea of that best practise is to actually split one large screen into two (or more) smaller screens, each with its own preparation. Since going to another 'tab' is actually loading a new screen with a new preparation, it could be considered a server side tab (each click on a tab directs to a new screen and makes a call to the server to populate the new screen with screen data, during its preparation). With a bit of CSS, you can simulate Tabs between such screens.
One big difference between this approach and one large screen with client tabs is the load time of the page. When you have one large screen, the number of calls to the server for data in the preparation will make the screen load slower and have a large viewstate. If you split that large screen in different screens with smaller preparations (less queries per preparation), each of those screens will load faster and have a smaller viewstate.
Again, this is my understanding, as I didn't find much information on the subject either. Hope it helps.
Kind regards,
David