FAQ: Max TAB file size
A TAB file normally consists of 4 files:
1) TAB (header)
2) DAT/DBF/XLS/MDB/... (attribute data)
3) MAP (geography, coordinates, spatial index)
4) ID (index into MAP file)
These all have to be < 2 GB. You will most likely hit the limit with the DAT file first, if you have many fields in your data. Otherwise it may be the MAP file.