Maybe fixed with 100.0.4815.76 – 2023-07-17:
DNA-109897 Session is lost when new session file is created

Do anybody have detailed information on this?

What you have to note for 101.0.4843.25 is another bugfix in the release notes:
"DNA-109310 Broken session files are not automatically recovered"
I'm still on 100.0.4815.76 with Linux, haven't experienced any wipeouts since, though with very conservative usage (no TabIland). From my observation, everything revolves around the files in the %Profilepath%\Sessions\ folder (on Windows and Linux).
With the wipeouts I could still observe at 100.0.4815.54, I was able to restore the previous state from backup. Side effects, e.g. with Sync, I could not observe, but it is probably safer to backup & restore the entire profile folder as alternative share data with another 3rd party plugin.

Maybe fixed with 100.0.4815.76 – 2023-07-17:
DNA-109897 Session is lost when new session file is created

Do anybody have detailed information on this?

I have been able to observe the lost tabs on my systems as well. Fortunately, I always had the option to backup & restore or snapshotting.
Using 100.0.4815.54 and previously on Fedora Linux and Windows Server 2019. It is likely to be related to Tab Ilands or Syncronization or in combination in my opinion as previously described. Let's say I do the work to reproduce the bug again. Where could I report the bug, is that even necessary anymore?