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Tab | New Tab just defaults to the same item as the previous tab, but you don't have to leave both tabs on the same item. You would typically navigate to a different item in the new (or old) tab. Then, switching between tabs also switches between the two different items.
New tabs can also be opened to items other than the current tab in other ways (right-click in tree or list -> Open in New Tab, hold down Ctrl when clicking on an internal link or opening a favorite, etc.).
All open tabs are also persisted between sessions, can be hoisted, etc.
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