Thanks for taking the time to report this bug.
This bug report isn't very useful because it doesn't describe the bug well. 

Do you mean that nautilus should remember open tabs when closed or the ability "undo" closed tabs?

> Do you mean that nautilus should remember open tabs when closed or the ability
> "undo" closed tabs?
I'm talking about remembering opened tabs on nautilus close and restore them on nautilus start. This simple option is very useful because people are working in the same directories huge amount of time.

Reopening as the requested information has been provided. I recommend, however, to raise this issue on the development mailinglist before proposing it here.

*** Bug 691519 has been marked as a duplicate of this bug. ***

GNOME is going to shut down bugzilla.gnome.org in favor of gitlab.gnome.org.
As part of that, we are mass-closing older open tickets in bugzilla.gnome.org
which have not seen updates for a longer time (resources are unfortunately
quite limited so not every ticket can get handled).

If you can still reproduce the situation described in this ticket in a recent
and supported software version of Files (nautilus), then please follow
  https://wiki.gnome.org/GettingInTouch/BugReportingGuidelines
and create a new ticket at
  https://gitlab.gnome.org/GNOME/nautilus/-/issues/

Thank you for your understanding and your help.