usually, you should go with a descendant control - it is easier to maintain and install, it will automatically inherit FUTURE improvements to the TMemo but most important reason - standard controls (memo, editbox, grid, even button) should be kept to the basic and common functionality, not bloated with everything everyone thinks of. make a tabmemo available for (rare) people who need it, but keep in mind that even they will prefer to use standard memo in some other project.
as for technical details regarding files, i'll leave that to someone more experienced.