I would greatly appreciate the option to move the tabs to the top of the browser (where chrome and other browsers place them), and I would also recommend this being made the default style as well.
This can be considered a usability issue or QoL improvement. Having the tabs at the top of the window works best from a practicality standpoint. By far the most action I do (and almost any other user will do) in the “menu” area is click on tabs - either to switch or close them. By placing the tabs at the top of the window, the user can use the top edge of the screen to “catch” the mouse, and you only need to worry about ending at the right horizontal location rather than worrying about clicking within a precise area.
By having the tabs where they currently are (below the bookmarks/address/menu bars), browsing on Brave feels a lot more clunky than other browsers. I have to put more thought and effort into switching tabs where other browsers let me flick through tabs more thoughtless and effortlessly.