Yes, people have been repeatedly requesting this feature. But I never got back to implementing it. I have the functionality for storing/restoring tabs/windows, but the problem is how UI for such “tab sets” feature should look like. That is still quite some work.
Anyways, have you considered writing an apple script to automate Finder into opening a new window with a set of pre-defined paths of your liking?
You can get some inspiration here:
I could help you tweak it to open multiple paths as tabs.