To restore Tabs in File Explorer after Restart in Windows 11, enable the 'Restore previous folder windows at logon' setting in Folder Options.

The latest Windows 11 build from the Dev Channel contains much-needed improvements for File Explorer's tabs. It is now significantly easier to move and drag out tabs between different windows.

Microsoft has released the Windows 11 22H2 KB5026446 update, aka 'Moment 3,' bringing quite a few new and long-awaited features to the operating system.