The reference to too many forms on a form with a tab control is valid. When the form opens, all those forms must load and their data retrieved. So, at some point, your form may become slow.
The navigation form was an attempt to get around this problem. The technique it uses is that it actually uses only ONE subform control and as you choose a tab, the subform for that tab gets loaded into the only subform control. This method is good and bad. On the one hand, it is more efficient since you only need to load the forms you are going to use but on the other hand, you have to load them multiple times if you constantly switch tabs. The other downside is that you can never refer from one subform to another or from the main form to a subform unless you know which subform is actually loaded.
When you make your own tab form, you get to use whatever technique makes sense for your application and even combine them by having an actual subform control on each tab but leaving the less commonly used ones unloaded until the user chooses the tab that will show the unloaded form so you load it on demand if it isn't already loaded and once it is loaded, you can leave it there so you only load it once.
Using tabs to organize fields when a form has too many, is a good solution. Just make sure that all required fields are on the first form and also that your table is properly normalized because properly normalized tables rarely need to employ this technique. If I do this, I put the required fields at the top part of the form so they are always visible. Then the less important or less frequently viewsd on other tabs.