Working with few tabs, a tab bar on top or bottom is good enough. But there are times when you are working with many tabs. In those times, I think the ability to stack the tabs on the side would be immensely useful. I'm one of those people who frequently have a lot of tabs open and when those times happen, I typically use Firefox (Vivaldi also has it) as it comes with several really good side tab extensions. It would be nice if Directory Opus has such a feature, too. In addition, most monitors has more limited vertical space but more available horizontal space. So in this mode, it is nice to have a bit more vertical space as a result of switching to side tabs.
That was added in Opus 12.0 a year and a half ago. 
https://www.gpsoft.com.au/help/opus12/index.html#!Documents/Opus12/File_displays1.htm
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Ooops! Should have taken a closer look at the options and change logs... 
Thanks!
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Actually, sorry to bother you again with more questions. Is there a way to quickly toggle between tab position without the need to go back into settings every time? I typically prefer it in "Top" position and only switch to "Left" or "Right" when working on many folders. If there isn't, perhaps a new command could be implemented? Which can then be used in a custom button. The command could be something like:
> Go TABPOS #OPTION#
Option
- Left
- Right
- Top
- Bottom
And since we're going that far, perhaps it's possible to make an option for "Lister Layouts" to save tab position? 
Not currently. The tab strip position is a global setting and only available in Preferences so far.
It wouldn't be bad to have such a direct option (per hotkey). That way i would start using it occasionally. Otherwise i prefer the horizontal style.
We'll add a command for this in the next update.
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Cool, thanks! 
YES. 