Is it needed on 25H2 ?

[T0m0rr0w]

I ask because 25H2 supposedly does this:

When Restore previous folder windows at logon is enabled from Options in File Explorer, Windows restores all the previously open tabs in each File Explorer window.

Source: https://learn.microsoft.com/en-us/windows/whats-new/whats-new-windows-11-version-25h2