Enforce `tabpanel` role on elements controlled by a `tab`

### Product

axe-core

### Feature Description

For an element with the `tab` role, `aria-controls` should refer to an element with the role `tabpanel`. This does not seem to be enforced by axe.

Start by reading axe-core's existing checks for tab roles and aria-controls; the issue names no implementation files or tests. Confirm with maintainers whether the requested enforcement is still wanted and which accessibility requirements apply. Done means an agreed check flags a tab whose aria-controls target lacks the tabpanel role, with tests distinguishing valid and invalid targets.

Written by the indexing model from the issue text.