A similar feature was first introduced inWindows 10in 2017 with Windows Sets.
However, that didnt pan out, and Microsoft withdrew the feature.
Microsoft has introduced the tabs feature again inWindows 11 Insider Preview Build 22572on theDev channel.

However, the company did not officially announce this feature.
This may be because it is still in the experimental phase and is not enabled by default.
Tabs in File Explorer need to be enabled manually.

you might now open many folders in different tabs.
However, no visual proof of this feature is currently available in any Windows builds.
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source: www.itechtics.com