Doing this, and then never ever following up on it, was how I learned that Chrome on Android changes the tab count to ':D' once you go over 100 tabs open.
I use my tabs like a stack. The bookmarks are the long term overflow.
At the end of the day the stack is closed out or put into bookmarks for later looking at. I then have a set of folders of 'look at later'. If later is greater than some time period I just delete the whole folder. Once a month I look at the overflow. Most of the time it is more of a 'why did I care about this' and just blow it away. It is a variation of the empty mail box. Inbox needs to be done. Then the 'done' folder. There is no real stack or tree. That way lies madness (I have tried).
I try to keep my tabs in context of whatever I am doing. I max out about 10-20 (6 at the moment). Past anything like that and most of them are useless.
Bookmarks are for 'I know I will need this in the future' everything else I can search for again.
I've never seen anything that gave me the impression that it would help, but at one point I was brainstorming a firefox extension a lot like the one described in the article, which is making me hopeful.