does free dual pane file manager for Mac OS X with tabs even exist?
I found muCommander but it doesn't have tabs.
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TotalFinder is currently free, but version 1.0 will be $15.
Newton Commander is open source (MIT license).
I have recently made NC open source and started preparing it for Mavericks. Originally I wanted to sell it. It's a huge project, something I cannot finish myself alone. Please consider contributing.