Still some observation...
Suppose one starts Emacs, a single frame with 38 lines (Emacs.geometry:
80x40-0+0 in .Xdefaults, for example). Now suppose one creates some
tabs: M-x tab-new. The lines now are 37 because one line is that of tabs
and the frame has the same size (height). If, now, one deletes the tabs,
the lines remain at 37 but the frame has the height shorter by one line.
Repeating this procedure the lines become 36, 35,... and the frame
shorter, shorter...
Is this to be the right thing? My opinion is that the frame should have
always the same height and the line should be 38 (N) or 37 (N-1) if the
tabs are visible.