@TheLongLost1 No one cares? No one at Microsoft cares? They haven't received enough feedback that it would be a worthwhile feature? Not every reason is technical and just because X does it doesn't mean Y must.
I honestly never use tabs in my file explorer. I wouldn't care if it was implemented in Windows. In fact, I'd rather they not waste their time on it. I find the feature annoying when I accidentally hit ⌘T and a Finder tab opens.