There are 3 Tabs that come from WooCommerce by default which are Description, Reviews and Additional Information Tab. So, the content for the Description tab can be edited by editing the Product.
The Reviews tab shows by default, for its settings you can check out the Dashboard > Theme Settings > Single Product > Reviews: https://xtemos.com/wp-content/uploads/2020/09/single-product-reviews-wd-7.jpg
The Additional Information Tab only shows on the Single Product page when the Attributes are added under a Product. If the Attributes are not added then the Additional Information tab doesn’t show.
Further, under the Dashboard > Theme Settings > Single Product > Tabs > there are 3 Additional Tabs which works globally for all Products: https://snipboard.io/Uc3MER.jpg
These Tabs accept simple Text or HTML Block whichever you like.
Secondly, under the Product Edit area you will find two specific Tabs to add too: https://snipboard.io/1mizWH.jpg
So, these are the location and information related to Tabs under the Theme.
You can check out the Theme Documentation Guides too for Product Page Options and Product Page Local Options:
Hope this helps !