As far as I understand it, Firefox already have separate JS heaps since a few years back via the compartments model¹.

1: https://blog.mozilla.org/nnethercote/category/compartments/

Edit:

A quick, 100% scientific™ test:

  Content processes: 50
      Sum: 1858.6
      Max:   42.72
  Average:   37.172

  Content processes: 10
      Sum: 791.96
      Max:  88.96
  Average:  79.196

  Content processes: 5
      Sum: 624.1100000000001
      Max: 137.68
  Average: 124.82200000000003

  Content processes: 1
      Sum: 453.89
      Max: 453.89
  Average: 453.89

Based on running the following script on a freshly generated about:memory profile:

  var max = 0;
  var sum = 0;
  var vals = $$('span[id^="Web Content"][id$="explicit"] span.mrValue');
  for (let vi = 0; vi < vals.length; vi++) {
  	let v = parseFloat(vals[vi].textContent);
  	sum += v;
  	max = Math.max(max, v);
  }
  console.log('Content processes:', vals.length);
  console.log('Sum:', sum);
  console.log('Max:', max);
  console.log('Average:', sum/vals.length);

This is with ~400 tabs opened but in "unloaded" state. Only 5 pages were actually fully loaded.

50 processes caused stuttering when scrolling in the tab bar. 10 & 5 processes felt smooth and allowed tab titles of background tabs to load in quickly during startup. 1 process took forever to actually load in the tab titles of background tabs on startup.

Setting changed via: about:config?filter=dom.ipc.processCount