The Tray Manager:

CDTrayMgr.exe is a separate program which manages icons in the system tray. It’s only needed if you use the TRAY verb in ACTIVATE or WINDOW. The tray manager creates icons in the tray, monitors windows and automatically removes the icons for any which close, and receives messages from its tray icons. When the user double-clicks on one of its tray icons, the tray manager restores the window and removes the icon. CDTrayMgr.exe unloads itself automatically after ten minutes of disuse. A single instance of CDTrayMgr.exe can be shared between multiple shells.

CDTrayMgr.exe needs to run elevated, so TCC must be running elevated for TRAY to work.

You can put CDTrayMgr.exe in the plugin’s directory, in Take Command’s install directory, or in any directory in the search path.

CDTrayMgr.exe’s own tray icon is by popo2021. I found it at https://flaticon.com.