Unlike iPadOS14 and earlier versions, multi-tasking cannot now be disabled from settings. Multi-tasking has received a significant overhaul, both simplifying its use and introducing new controls; multitasking is a core function of iPadOS. Key to accessing and controlling multi-tasking is the small “three-dot” button that is found at the top-centre edge of the screen.
More information about using multi-tasking can be found in this support page:
Use multitasking on your iPad - Apple Support
The iPad User Guide is also a rich source of information about using iPad and its many features. The Guide is available both online using a web browser (such as Safari), or as an Apple Books download:
iPad User Guide - Apple Support
https://books.apple.com/book/id1567104892
You may find this article to be helpful in understanding some of the frequent difficulties encountered by users new to iPadOS Safari - along with some of Safari’s more esoteric features and quirks:
iPadOS - Safari - Lost Windows, Lost Tabs… - Apple Community
Insofar as possible, I hope to have distilled most of the frequent problems reported here - and documented procedures, strategies [and where needed] some useful workarounds. While this article has not yet been updated to incorporate minor differences encountered in iPadOS16, the majority of the information therein is entirely applicable - in particular the tab-handling problem that you describe. With benefit of greater understanding of how the Safari is designed to work, you’ll hopefully encounter fewer difficulties.
As for the ability to fully disable multitasking features, Apple do invite submission of constructive comment and feature requests via its Product Feedback portal. For ipad and iPadOS:
Feedback - iPad - Apple
I that you find this to be helpful in resolving any issues that you may be experiencing.