Sorry, I’m not 100% sure what you are trying to do.
If you are looking at a Finder window, and that Finder window shows you a folder, then you can do a Control+Click to get a contextual menu that looks like this:
I believe you can set a keyboard shortcut through System Preferences, which you would make specifically available within Finder, targeting the menu item "Open in New Window" (case-sensitive).
My Mac died so I can't confirm this isn't wishful thinking for alternative menu items, but the menu item should physically exist even if it's not visible, so Apple would have gone out of their way to prevent this from working if it doesn't.
Otherwise, AppleScript:
tell application id "com.apple.Finder"
repeat with f in (the selection as alias list)
if folder = the class of item f then tell ¬
(make new Finder window) to set ¬
[target, index] to [f, 1]
end repeat
end tell
@Soucek I do have Finder set to open in tabs. While the File menu is open, you ought to be able to press down the option key and see some items change. I was reasonably sure that those items that are only visible in this state still made viable keyboard shortcuts. However, if you did actually try this, and confirmed it not to be the case, then I'm glad at least the AppleScript does the job.
I'm also interested in what @Soucek is interested in doing but at least for me no matter what I do I can't get it to open (for specific occasions) in a new window – it seems it always adds a new tab on Catalina (latest updates as of 03/05/2020).
Perhaps there is a more intelligent way to this so ill try to present what I'm trying to do.
I do want most new Finder windows to stay in 1 window and populate tabs so I have this setup:
When you say TABS are you talking about different panes in one finder window or the columns displayed line i.e. size etc.
What happens if you do
Activate Finder
New window CMD+N
Open a folder in that window (with path) KM open action
New Window CMD+N
Open a folder in that window (with path) KM open action