[dr. F.I.N.]

Могу предложить следующий вариант:
Project1:

Код:

program Project1;

uses
  Forms,
  Unit1 in 'Unit1.pas' {Form1},
  Unit2 in 'Unit2.pas' {Form2};

{$R *.res}

begin
  Application.Initialize;
  Application.CreateForm(TForm2, Form2);
  Application.CreateForm(TForm1, Form1);
  Application.Run;
end.

Unit1

Код:

unit Unit1;

interface

uses
  Windows, Messages, SysUtils, Variants, Classes, Graphics, Controls, Forms,
  Dialogs;

type
  TForm1 = class(TForm)
    procedure FormClose(Sender: TObject; var Action: TCloseAction);
  private
  public
  end;

var
  Form1: TForm1;

implementation

{$R *.dfm}


procedure TForm1.FormClose(Sender: TObject; var Action: TCloseAction);
begin
  Application.Terminate;
end;

end.

Unit2:

Код:

unit Unit2;

interface

uses
  Windows, Messages, SysUtils, Variants, Classes, Graphics, Controls, Forms,
  Dialogs;

type
  TForm2 = class(TForm)
    procedure FormCloseQuery(Sender: TObject; var CanClose: Boolean);
    procedure FormCreate(Sender: TObject);
  private
    procedure AppRestore(Sender: TObject);
  public
    { Public declarations }
  end;

var
  Form2: TForm2;
  F2Closed: Boolean = false;
implementation

uses Unit1;

{$R *.dfm}

procedure TForm2.AppRestore(Sender: TObject);
begin
  if F2Closed then
  Form1.Show;
end;

procedure TForm2.FormCloseQuery(Sender: TObject; var CanClose: Boolean);
begin
  CanClose := false;
  Form2.Hide;
  Application.Minimize;
  F2Closed := true;
end;

procedure TForm2.FormCreate(Sender: TObject);
begin
  Application.OnRestore := AppRestore;
end;

end.

Так пойдет?