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The problem affects all versions 76.* till the current latest version 76.0.4017.123.
"Reopen last closed tab or window" does not work after version 75.*
Before that i think it was called "Reopen last closed tab" only and it was working just fine. I've used it everyday.
Now this function is not working properly and it is useless, as the other users already confirmed.
It does not reopen tabs, instead it opens random previously closed windows - no tabs are opened at all.
Me and a few of my friends that are big fans of the Opera browser have the same issue on windows OS.
In the last few versions this problem became very annoying!
It takes too much time to even start loading any page. This problem does not exists with Chrome.
Actually this makes the opera browser not very useful for web browsing.
And new opera versions keep coming everyday and it get worst.
This is the first time ever i'm logging into the opera forums with the Chrome browser 
It seems this problem affects many windows users that are going to leave opera in the past.