Chrome Version: 65.0.3325.109 (Official Build) (32-bit)
OS: Android

What steps will reproduce the problem?
(1) Press "..." menu, press "New incognito tab", noting where the item is on the menu.
(2) Press the box with number to see incognito tabs in list view.
(3) Press "..." menu, where "New incognito tab" used to be (muscle memory).

What is the expected result? New Incognito tab opened.

What happens instead? "Close incognito tabs" is pressed, so all incognito tab disappears. Moreover, this is irreversible.

This is a very bizarre user-unfriendly behavior, where trying to do something ends up doing the complete reverse.  Worse, there is neither confirmation nor undo. I'd rather that we get rid of "Close incognito tabs" feature. Or at least add a confirmation. Or add undo.

"Close all tabs" option also has the same placement, and also causes a similar problem (not sure if there's undo though).