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it'd be better in the long run to invest in a proper file management tool such as DO or totalcmd, which will take care of trivial stuff and let you concentrate on your work.
In Directory Opus it (AFAIK) only remembers the last closed tab. It does have very good capabilities when it comes to saving groups of tabs or full window "layouts" (see this post: Configuring Directory Opus for Fun and Profit) - I use that a lot. I'd love even more browser-like capability, e.g. like undoclose.