I had the phantom tabs issue several years ago after some ios release. I kept waiting for the next release to fix it but that never happened. I finally was able to do it myself. If I’m remembering right I had to use the device that the tabs were theoretically coming from even though they had been closed ages before. Trying various things on the device that was displaying the tabs did nothing. I think at the time it was tabs on my ipad that were supposedly from my phone. I think I cleared all history and data on the phone, force quit Safari and restarted both the phone and the iPad. It was some process like that and it permanently fixed the issue for me. I may have also signed out of iCloud on the phone. It’s been so long I don’t really remember. But I do know that there’s nothing you can do on the device which is displaying the tabs. Whatever you do has to be done on the device they’re supposedly originating from. Doing it on that device will just result in iCloud repopulating those tabs. I had one instance of it here on 27 on my ipad, my phone remains on 26. I just force quit Safari and it cleared those tabs. I’ve never used profiles.