My experience, sort of related...
To answer OP's question...I think you're out of luck.
I was also looking for the file(s) where my tabs/groups are stored so I could incorporate it into my backup scheme. What I think I found is that the list of tabs is stored on their server, not locally.
I first tried saving a tab group and then scanned my HD and listed all new/modified files and found out that nothing of use was there.
I then searched and found this page. Again, no results (obviously). I looked at the page source of the tab groups page and found a js line but I didn't want to bother studying the code unless as a last resort.
I then scanned the QR code at the top of the page of groups in order to share with myself via email, it created a link...
https://www.one-tab.com/page/[an identifier to the list of groups I have in OneTab]
Not encouraging for recovery, but good for backup purposes. Bad for privacy. I wonder if my banking info (any page I happen to have open at the time the js script fires) is saved or does it resort to the login page? I doubt it, but I'll be testing that ASAP, of course.
I have resorted to simply saving the page by right-clicking and "save as..." for the time being until I take the time to incorporate this method into my backup program.
I sent an email to developers asking for the info (where are the links saved?) and after a week, have yet to receive a reply. Maybe they don't want people knowing that they keep our data on their servers - temporarily or otherwise?
I really don't think the data is kept on their servers as a matter of rule, but rather it's uploaded at the time of firing the js for the purposes of creating the QR code so that it can be available and easily accessed from anywhere, on any device (I hope, anyway).
I considered removing the js code for privacy reasons but then realized it's probably the core of the extension so I left it for now.
Note: The backup method described above is for backup purposes, not recovery per se, although it can be useful in the event of a crash.
This reply was created before I had my morning cup of coffee and may be somewhat disorganized. If there are any questions, please don't hesitate to ask.
I hope this adds more info to the mix and also helps someone.