Hello Hida,
Windows Registry Editor Version 5.00
[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\Shell Extensions\Blocked] "{e2bf9676-5f8f-435c-97eb-11607a5bedf7}"=""
Open Notepad. Paste the code above.
Save the file with a .reg extension, like:
DisableExplorerTabs.reg
Double-click the file to run it. Confirm the registry change when prompted.
Restart File Explorer (or reboot your PC) to apply the change.
This tweak blocks the CLSID responsible for tabs in File Explorer. If you ever want to undo it, just delete the string from the registry or create a .reg file that removes it as shown below.
Windows Registry Editor Version 5.00
[-HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\Shell Extensions\Blocked]
Regards,