In #1490402: Redesign tabs and the content header → sun suggested that we abstract the functionality for Seven's responsive tabs out so it is reusable by other themes.
Note that the original JS — written by Ry5n — was already written to be very reusable and was later simplified by nod_.
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It's likely this issue predates Contrib.social: some issue and comment data are missing.
Seven is no longer in core, moving this to the contrib project.
Now that Seven is a contributed theme, it does not seem to make sense to split one of its JavaScript files into a separated project.