"New" and "Add New" in File and Track menus

Windows 7 64-bit - Audacity 2.2.0-beta-Sep 1 2017 - .exe-installer

The first menu item in File says “New”.
But new what?
If it always opens a new window should it not be called “New window”?
Or perhaps it can also be used for other new things? Like new tab?

For an audio editing software i might expect “New” to open a new track or new project or something.

In the Track menu we get “Add New”.
Maybe that should be “New Track”.
Or just “New” because it already says track in the sub menu for all the menu items.

Maybe “New” is creating a new project and at the same time opening the new project in a new windows.
The history dialog says created new project.

By convention, applications frequently use “File menu > New” to create a new instance of whatever it is that the application does.

For example:
In Microsoft Word 2003, “File > New” creates a new Word document.
In Gimp, “File > New” creates a new Gimp image.
In NotePad, “File > New” creates a new text document.
In ProTools, “File > New” creates a new ProTools project.
In Audacity, “File > New” creates a new Audacity project.

Ok i guess that makes sense.
Does Audacity always open a new windows when creating a new project?