Who can create/ delete a custom tab?

Owned by John Barry
Last updated: May 03, 2018 by Linda MacDonald (Unlicensed)

Answer: 

Read-Only user roles (and above) can create their own “Custom” tab, which is only visible to their own user profile under that Account.

Read-Only user roles (and above) can delete their own “Custom” tab.
A deleted custom tab cannot be restored/recovered by that user.  Users must always manually recreate their “Custom” tab once more.