Failing case:
- Open a site with lots of links (e.g. news.google.com) 
- Long tap on a link to get context menu, then open-in-tab. I'm still on news.google.com
- Repeat on multiple news articles.
- Switch tabs to read one of the articles, then Close Tab (e.g. by long-pressing on tab switcher icon and hit close tab) 

Now I'm on the *very first tab* where I opened the list of links. I think the user expectation is that close-tab should take you to the next news article, not the parent tab (news.google.com) or the very first tab in my tab grid. 

Note that the behavior is different if I close a tab that I didn't open from a context menu link. In those cases, the next tab opened is the next tab listed in the tab switcher.