Could it be possible to realize resuming the "latest closedown" file in Photoshop? It does not mean the "latest opening up file", it is like resuming the last closing page in Maxthon browser. It will be applicable to reopen and edit the file which is closed by mistake when editing dozens of files.
What’s Maxthon browser?
If File – Open Recent is insufficient for your needs I assume what you are asking for should be able to be achieved with Scripts and Script Events Manager.
One could probably link a Script that writes the path of a file to a text-file to closing in the Manager.
Another Script (to be triggered manually, possibly via Shortcut or Configurator Panel) could read out that text and open the respective file.
Should you want to pursue that option you might want to ask in the Photoshop Scripting Forum.