The feature was first spotted by Rafael Rivera on Windows 11 build 22572, and now it’s officially available since build 25136 and in the final release of Windows 11 2022 Update, but because it’s not broadly available, you may need to enable it manually. The feature works just like in Microsoft Edge. You can open multiple tabs for each section of File Explorer or folder. Also, you have the option to create new or close open tabs, and the feature works in dark mode.
https://pureinfotech.com/enable-tabs-file-explorer-windows-11/