macOS Big Sur (Command + Tab) does not show the Finder App anymore

Is the Finder actually running? You can determine that easily: if the icons of files and folders are showing on your actual Desktop, then the Finder is running, otherwise not.

If the Finder is running but still it does not appear in the application switcher (this is what this thing you access with command-tab is officially called), try this: restart in Safe Mode, and see if it has the same problem there. Then restart again and see how that goes.

If the problem does not show in Safe Mode (which most likely it won't) and reoccurs when booted normally, then some third party software that loads when you boot normally and login is causing a problem. Please run Etrecheck and post its full report here. Use the "additional text" button and paste the report into the text box.

fabio168 wrote:

Yes I did but still same issue.....this is what will be my next troubleshooting that I was thinking of

Do you know if the Finder App has dedicated xml file or plist file inside somewhere in my system that I can completely removed and maybe by rebooting again the OS will auto re-create the xml/plist Finder file and it will fix it? what do you think?

MacBook Pro 15″, macOS 11.2

In all honesty I do not think this is a plist issue...before you get too carried away.

Can you verify your macOS software is up to date... current macOS 11.5.1 build (20G80)

Update macOS on Mac - Apple Support

fabio168 wrote:

Pressing Command + Tab to switch between open applications works fine except it does not show me the default Finder App anymore. I tried to reboot the laptop but still same issue. Of course if I click the Finder App directly from the Dock, the Finder Window open but still even with the Finder Window open, if I click the Command + Tab I still can not see the Finder App icon among the current running applications. This is not a managed device, it is my personal laptop without any managed profiles installed. I did not run any command line to hide anything. 

Hmmm.

Did you try rebooting the computer?