@chloeraccoon @bflipp @hareldan @Beckydog Depends how you use the file manager. Personally we use tabs quite a lot, not for dragging files but for working in separate but oftentimes related-to-the-same-task folders (like export images for one art thing + export images for a different art thing), and we use split panes for drag and drop, and we sometimes use multiple windows for drag and drop and we should probably do that more actually.
@frost The only advantage to tabs in explorer is if dragging a file you go to the tab at the top and wait for the current view to change, instead of down to the taskbar. Split panes isn't a thing, you need multiple windows for that.