I don't know much about guitar tab files, but you should be able to use Calibre for them, assuming all of the following are true:
1. Each document is a single file.
2. You can associate these files with a particular reader or editor program in your OS. (e.g. if you double-click on one of the files, it opens in the right program)
3. The viewer/editor can open files with arbitrary names and from arbitrary locations on your hard drive.
Import the files as you would normally in Calibre. You'll have to fill in the metadata by hand. When you view the file, Calibre will not recognize the format, so it will send it out to the operating system to open it. If you have the file type association set up correctly, it should open just fine.
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