IMHO this makes much more sense; for example, if you close the last tab but then
press u to "undo" it, you'll actually load the second-last tab. To undo you need
H for "back". Other things like gC, session save, etc. also behave in a way that
is, IMHO, unexpected...
I can also make a new option out of this, if you prefer. But I don't think that
many people would expect the current behaviour...