bug(COMPONENT): Disabled MatTab/MatTabLink is not focusable

[donghee-l]

Is this a regression?

• Yes, this behavior used to work in the previous version

The previous version in which this bug was not present was

16.2.14

Description

MatTab was made focusable when disabled, fixing #26395.
However, in the current version, they are not focusable when disabled.

Disabled MatTab still has tabindex of 0 but it doesn't seem focused.
Disabled MatTabLInk has tabindex of -1 which doesn't allow focus.

Reproduction

https://material.angular.dev/components/tabs/examples

Expected Behavior

We should be able to focus on disabled tabs (Working ver: https://v16.material.angular.dev/components/tabs/examples).

Actual Behavior

It is not possible to focus on the disabled tab / tab link.

Environment

• Angular:
• CDK/Material:19.2.16
• Browser(s):
• Operating System (e.g. Windows, macOS, Ubuntu):

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