If you customize some windows to be only read only for role, the menu item is not taking the same role to create New Record Icon on menu item.
The same in favorite items.
Its nice to create new records directly from menu, but it's not always required.
Example: not all employes are allowed to create new products, some have only read only rights.
solution 1. if the window/tab is read only dont show the new record icon on menu and favorites.
solution 2. if the user/role have no acces to new icon button on toolbar, dont show the new record icon on menu and favorites.
Closing as potential idea - very minor issue and community didn't show interest.