You might be able to hack a conditional for 1 shortcode but it seems wonky. Typically you use 2 parameters just like you were using raw html.
There is a smart way around this using custom fields ( which I just happened to do recently).
It does not use any shortcodes at all, the logic is simple it has a custom fields called “tab 1, tab 2, tab 3 , etc” , if no data is entered no tab panels shows up, if there is data in the tab field the panels shows up and dynamically adds tabs per field that is filled out.
I just use jquery tools for the tab panel and default WordPress conditionals for the meta fields, get_post_custom_values specifically.