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Sorry but youre answer, from a developer perspective is a big NO.
You cannot have a development that is Inefficient. Not today, not in 2020. It might have been okay in the stone age of the early 90's, but you won't sell a product with such logic.
I cannot recommend this software to people who are working from home, they got minimal hardware (4-8GB ram in their laptop) and they are also working with large files, like excel, powerpoint, and they need a solution for all of what teams would combine nicely, but eating up quarter of the resources on their laptops. Not gonna happen.
Those tabs, if not required, need to be cleaned from ram, simple as that. Need to make sure they load in from cache properly, fast, when they are needed. Development basics. And I'm pretty sure I don't have to explain this to Microsoft, they are lightyears of better programmers than me ever will be. But the logic you described is accurate. Inefficient, yes.
And that is unacceptable, not just in IT but in every industry. Would a Tesla car with inefficient energy consumption be okay? Would an airplane?
That is exactly the same logic that cannot be tolerated even if we talking about a "mere" application.
Developers need to rethink, and fix. Thats all my request to any MS support person seeing this and make sure devs got the feedback.