Also, WriteRoom is temporarily free. The list of files is displayed on the left side of the screen so you can switch to another file quickly, if it's in the same folder. It's always visible even in portrait mode. That's not the same as tabs but it seems like a nice feature anyway. I haven't really used the app though.
Personally I'm happy with iA Writer and Daedalus Touch, but neither of these has tabs.
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