Perhaps I miss understand the rule to trigger / hide / disable the unused Tab.
Unused meaning the tab will disappear only if for example there are no entries under a particular enabled tab.
If another restricted user with access to the hidden tab adds an item to the hidden tab it will result in the tab reappearing for all restricted users with that tab access enabled because there is now content under that particular tab, correct?
If the disabled module system works similar to what I understand above … the idea in my view is OK.
The challenge would be though when a restricted user is managing a new entity or setting up a business with little or no data committed to the entity / system as yet.
I do not see this feature influencing operations that have been in place for a while.