VS can not close a tab for a file which does not exist

_This issue has a corresponding [ticket on Developer Community](https://developercommunity.visualstudio.com/t/VS-can-not-close-a-tab-for-a-file-which-/10118248). Please vote and comment there to make sure your voice is heard._

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1) Open a Resources.resx file in a .NET solution
2) Close VS
3) Delete that file (or: move that project to another directory and adjust the project path in the sln file)
4) Open VS
5) It will try to open that file in a tab
6) It shows an error in that tab (file not found)
7) Try to close that tab (Ctrl+F4 / clicking X / middle clicking the tab) - not possible. A popup appears:

> The operation could not be completed. Falscher Parameter.

It is not possible to close that tab.