Chapter  

https://adrianroselli.com/2019/04/details-summary-are-not-insert-control-here.html#Tab

https://css-tricks.com/pure-css-tabs-with-details-grid-and-subgrid/#comment-1883494

Tabs have semantic differences. summary is not a one-to-one replacement for tab. tab and summary have  differences in the allowed content models and actual support

actual support and name announcements ==we know those== tabs have children presentational whereas summary can have interactive elements summary allows phrasing content which includes links and buttons https://html.spec.whatwg.org/#phrasing-content-2 tabs don’t.

tabs have certain structure requirements that you can’t create with details and summary

All the tabs in a tabs pattern should be together in a tablist prior to all the tabpanels.

Even if you used JavaScript keyboard listeners to force navigation to go from tab to tab, you can’t force all the tabs (summary elements) of all the details to come before the contents of an open details element in the reading order. https://c.im/@cwilcox808/113234919483591431

You can make details and summary look like tabs https://codepen.io/bramus/pen/MWLPprm/36f59729449babd159381f89c6a6a4d2 but the semantics are not those of tabs