[afb]

I think what Handycam is arguing is that a window with only one tab (regardless of whether the tab bar is showing) is not simply a "window". That is, a window is a container for tabs, and after closing all the tabs in a window one should be left with an empty container—the window (presumably the empty window/tab that appears when opening a new one if one has them set to open "empty").

I don't really care either way; it just seems like a little semantic issue; the user would most certainly be able understand quickly what functions the menu items perform.