Microsoft is testing a tabbed File Explorer UI in Dev Channel builds of Windows 11. The feature is hidden for now but can be manually enabled using the ViveTool. The tabbed Explorer UI is still a work-in-progress but does allow users to open multiple tabs in the same window while also allowing tab scrolling just like a browser.
https://www.notebookcheck.net/Future-Windows-11-builds-will-finally-enable-tabs-in-File-Explorer.607542.0.html