If the structure file does not exist when executing the server creates an invalid structure file and the tab is converted to a space. This issue has been fixed in the 3.0.x branch (r32578). The client creates a correct structure file.
A transformation using a text structure with a tab (\t) as field separator created in version 2.x will not work in 3.0.0 until it has been deployed again. A space will be used as separator instead. A work-around is to refresh the structures and deploy the project.
This has been fixed in the 3.0 release for ODBC as well - kind of. An alternative DbLookup/DbExecute implementation is available but it is not active by default. To activate the new implementation set
[TransformationEngine]/UseOldDbLookup = false
in jitterbit.conf. This implementation is faster in many cases but the old one is still the default for backwards compatibility.