As a freelance marketing consultant, I work for different clients. I like to open multiple tabs per clients, each set of tabs within their own window. Upon restarting Windows, Files opens the last WINDOW it "sees" (and its associated tabs), not ALL windows. Or am I missing something?
#Re-open tabs AND windows
digital plinth
sick flicker
Yes Files will only save tabs from the last closed window, it works the same as browsers. There are plans to make workspaces so you can save a set of tabs https://github.com/files-community/Files/issues/11900 . You can check there or click subscribe in the right sidebar for updates.
Right now you can make bat scripts and use files.exe "<path to folder>" for each tab you want per client.