As suggested, I am reporting it in this forum.
Mac OS 10.15.3
Audacity 2.4.1 (but same problem is present in 2.3.3).
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Launch Audacity 2.4.1. This could be by opening Audacity, or by double-clicking an .aup file, or by right-clicking a .wav file and picking “Audacity” from the menu.
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Have a number of files open (this is not essential, but it is how I did it). Each file is in its own window and I do not maximise the windows, so they appear overlapped.
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In Finder, double-click on an .aup file (one that is not already open). (Or right-click a .wav file that is not already open and pick “Audacity” from the menu).
EXPECTED BEHAVIOUR: The selected file opens in a new Audacity window.
ACTUAL BEHAVIOUR (2.3.3, 2.4.0): The file does not open.
ACTUAL BEHAVIOUR (2.4.1): The file does not open. The Audacity window which was most recently active is enlarged to fill the entire screen. (It is not maximised, hiding the Mac OS menu bar, merely enlarged: to restore it, it is necessary to drag it to the left so that it has a left margin which can be dragged to shrink it).
TO WORK ROUND THE PROBLEM: Use File > Open, or Command+O. Then drag the desired file into the file selection dialog box.