Maybe/app/components/tabs_component.html.erb

<%= tag.div data: {
  controller: "tabs",
  testid: testid,
  tabs_session_key_value: session_key,
  tabs_url_param_key_value: url_param_key,
  tabs_nav_btn_active_class: active_btn_classes,
  tabs_nav_btn_inactive_class: inactive_btn_classes
} do %>
  <% if unstyled? %>
    <%= content %>
  <% else %>
    <%= nav %>

    <% panels.each do |panel| %>
      <%= panel %>
    <% end %>
  <% end %>
<% end %>