Able to reproduce the issue and is a regression broken in M47, below are the bisect details for the same:

Bisect info:
============
47.0.2511.0 - Good build
47.0.2512.0 - Bad Build

Change Log: https://chromium.googlesource.com/chromium/src/+log/1cefca632efd7cb48efb9aaa6ae571817c17b78b..2a8d91cbdde06a9db89c01578dd68347ad7690ba

Suspecting #349378, could be the possible culprit. @ blundell: Assigning to you, request you to please take a look into it. Please help us to reassign if not with respect to your change.

Change URL: https://chromium.googlesource.com/chromium/src/+/7f80ba17fa6d0dff158493f6d38554cb7e59c338
Review URL: https://codereview.chromium.org/1343833002

Unable to reproduce on Windows or Linux OS. Issue looks specific to MAC OS.

This is actually a cross-platform problem.

Moving this nonessential bug to the next milestone.

For more details visit https://www.chromium.org/issue-tracking/autotriage - Your friendly Sheriffbot

The following revision refers to this bug:
  https://chromium.googlesource.com/chromium/src.git/+/3d931371a8a5f795e7b9a559489b50a877f3db8a

commit 3d931371a8a5f795e7b9a559489b50a877f3db8a
Author: blundell <blundell@chromium.org>
Date: Wed Jul 20 09:15:32 2016

Fix restore of a tab from a recently-closed browser window

https://codereview.chromium.org/1343833002 introduced a manually-written copy
constructor and assignment operator for TabRestoreService::Tab in order to
accommodate a new member that had to be copied via an explicit Clone() method.
However, that CL failed to copy the fields of TabRestoreService::Entry, the
base class of TabRestoreService::Tab. This problem resulted in not being able
to restore individual tabs from a recently-closed browser window because the ID
of the tab got lost in a copy somewhere along the way and didn't match the one
of the menu item that the user clicked on.

This CL also adds a browsertest that fails without this change.

BUG= 622752 
TEST=On a desktop system, open 2 tabs, close the browser window and open a new
browser window. In that new window go into the "Recently Closed" section of the
History menu, find the entry that says "2 Tabs", and click on one of the
individual tabs. That tab should be restored in the new window.

Review-Url: https://codereview.chromium.org/2114673002
Cr-Commit-Position: refs/heads/master@{#406523}

[modify] https://crrev.com/3d931371a8a5f795e7b9a559489b50a877f3db8a/chrome/browser/sessions/tab_restore_browsertest.cc
[modify] https://crrev.com/3d931371a8a5f795e7b9a559489b50a877f3db8a/components/components_tests.gyp
[modify] https://crrev.com/3d931371a8a5f795e7b9a559489b50a877f3db8a/components/sessions/BUILD.gn
[modify] https://crrev.com/3d931371a8a5f795e7b9a559489b50a877f3db8a/components/sessions/core/tab_restore_service.cc
[add] https://crrev.com/3d931371a8a5f795e7b9a559489b50a877f3db8a/components/sessions/core/tab_restore_service_unittest.cc

Hah, I'm currently working on a refactor of this code and pushed out a quick fix earlier in the week (see  issue 585564 ). I'll cc you on the CL :).

The issue was actually cross-platform; it looks like your quick fix was Mac-specific. You should be able to revert that quick fix now I think, as the CL I pushed fixed the underlying problem that you correctly identified.