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

This will restore the most recently closed tabs, whether it's just one or multiple. However, if you had multiple windows of several tabs open, you will need to do the key function for however many ...

Under the View tab in the Advanced Settings panel, look for Restore previous folder windows at logon ... you need to set the Value data as 0. How do I restore a User folder in Windows 11?