Of course it does. It tries saving the current scroll position and form data that might be present, and a few other bits of information, but for any even-just moderately complex JS-powered page this can easily break down unless the page in question has been properly coded to save and restore its state across a tab closing and re-opening (and a lot of pages haven't been properly coded in that regard).

Just try using any infinite scroll-type page – unless the pages saves the scroll position itself (to name one popular page, Instagram doesn't for example), all your scroll progress is lost once the tab is unloaded.