Finder: Open Folder in New Window When Open in Tabs Is Finder Default?

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:

Then, if you release the Control key and press+hold the Option key, that “Open in New Tab” will change to “Open in New Window”:

Is that what you’re trying to do?

I’m not sure how you could do that with a keyboard shortcut, as you’d have to have the folder actually selected, not just Control+Click selected.