Closing has nothing to do with tombstoning.
Tombstoning/deactivation occurs when you press "Win" or "Search" buttons on the phone. You app becomes inactive, and home screen or search app (or any other, that's just an example) becomes active. Your apps goes to dormant or tombstoned state, depending on many things.
When you press back, active app closes and previously active app becomes active again. That is called activation.
When activation occurs, your app might be restored from dormant (everything is kept in memory, app is just paused) or from tombstoned state (system "relaunches" the app and restores navigation stack and current page, developer is responsible to restore all other state - variables, input data and so on).
So, the difference is that tombstoned app doesn't keep all the state inside and that's developer's task.
There is a good document on MSDN about Windows Phone App Lifecycle
You can learn how it works using this article with example - WP7 Application Lifecycle and Tombstoning