By “killing background tabs” the parent simply meant that Safari wipes loaded tabs from memory, so the tabs have to reload when selected again.
However, in rare cases if you’re foolish (aka me) you might:
1. Unintentionally open a new Safari window via iPadOS multitasking.
2. Unintentionally close the original Safari window with your 400+ tabs.
3. Lose 400+ tabs permanently.
I’ve learned the hard way to just use the Reading List.