Hello,
In a way Audacity already has a tabs facility. I suppose you can describe what I was saying as a tabs facility. In Ms Word, for instance, when you have several documents open, they do appear as tabs in the taskbar. When the mouse is hovered over the tab in the task bar, the whole list of titles of open projects opens up.
When Ms Word is launched, it launches with an open un-named document, ready to use. Excel does this as well, it opens with an open spreadsheet which is really a set of three in a worksheet (I think) but what I was saying about closing the application or just a document without closing the whole application is about the two close buttons being present at any one time. Ms Word has the red [X] close button which is for the whole application but beneath that, next to the little search engine there is a smaller blue one which only closes the document that is being viewed or clicked on. Like Audacity projects, every document has its own little search engine and its own little 'close' button and its own toolbars but, with MsWord and Excel, when the last one is closed an empty frame remains with its own toolbars and with the option of either opening a new blank document or a saved document or using the main red 'close' button to close the application. This latter thing is the only thing that was making Audacity difficult for me because I kept forgetting, recording on the last file and closing it and then had to re-launch the application all over again.
Audacity 1.3.12 saves me from opening new files myself when it just automatically opens a new file when I close the one I'm finished with. It really helps me when I would have opened a new one myself. It speeds up my work. It is a non-standard function that helps me and I think it was a very clever time-saving one. I wish other applications had adopted it and I'm sorry that it won't be included again.
Best Wishes