I have the same issue with my two computers both running on AMD cpu's and one on GeForce 4090 gpu and the other on AMD 6900XT gpu, both have the same issue of tabbing me out to windows caused by this issue, explorer.exe is the only thing taking focus when i play games and it keeps randomly tab me out to Windows, it's so anoying! And to think that Microsoft can't fix this is unbelievable :(
Hello, which windows version are you running? You can find this version by running winver in run dialog (Win+R) or the start menu.
Are you able to reproduce this issue by opening an new windows explorer window, bring something else into the foreground without interacting with the explorer window then run the command gpupdate /force in CMD?