Comment by pseudalopex

You can read a paper about it.[1]

Keeping tabs around as a reminder to work on them or keep track of progress

Keeping frequently used tabs for quick access; has a diminishing return

Avoid closing tabs in fear of missing out on valuable information

The hopes to process more info than capable; while aware of the situation

Memory and mental model; Organize tasks with windows, desktops, browsers

Difficulties in judging the current and potential relevance of tabs in the future

[1] https://joe.cat/CHI-browser-tabs/