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When the last tab is closed it closes the window and does not restore that tab at the next startup. Requires that browser.tabs.closeWindowWithLastTab is set to false in about:config.

When you close the last tab in Firefox it will be restored the next time you open the browser (assuming you are using the "Restore previous session" option).
This addon changes that behaviour so that when you close the last tab it is not restored at the next startup.
Requires that browser.tabs.closeWindowWithLastTab is set to false in about:config.