Comment by wpm

6 months ago

Alt-tab is an app switcher, not a window switcher, and Finder is always running, hence, it appears in alt-tab

You can configure alt-tab on what menu it shows for which shortcut. There is an option to have a menu not showing minified windows, including Finder. While this doesn't eliminate the unclosable Finder non-sense, it's actually even handier in general manner as it allow to pick what windows should remain in my attention switch in current context.