Since Chrome could eat a thread for each tab you want the highest core count known today.
So without getting into multiple CPU Xeon machines you are looking at the new i9 with 18 cores and 36 threads. My bet is you'll install 32 to 64GB RAM as well.
There would be no hard disk drives but all SSD to remove another bottleneck.
I can't guess why anyone would do this since that many Chrome tabs would not be visible unless well, this rig -> https://www.youtube.com/watch?v=nthOpo5tQDk there is a part 2 where they got it working.
You are asking for something of a monster machine. Some companies make and sell something less like https://www.overclockers.co.uk/8pack-orionx-dual-pc-extreme-overclocked-pc-intel-core-i7-6950x-and-intel-core-i7-7700k-fs-006-8p.html
I can't guess why you asked but it is possible for a price.
1 - what are all the computer specs needed for chrome with 100-1000+ tabs to run smoothly?
8g ram on win10 is not enough, need 16g ram
opening lots of tabs makes computer very slow -- for a long long time..
what are the specs to resolve all these problems
2 - would using chrome on win10 or chromeos make any signficant difference or no?
3 - are there any key tests to run on the current computer (and to test on future new computer to make sure all is working stable)? to see what's up with chrome?

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