Refactor: Extract `TabListItem` as a separate component in `Tabs`

[subhamkumarr]

Description

The Tabs component in src/theme/Tabs/index.tsx currently defines the list items for tabs inline within the TabList component. There is an explicit TODO comment indicating that this should be extracted:

// TODO extract TabListItem

Refactoring this into a separate component will improve code readability, maintainability, and testability.

Location

• File: src/theme/Tabs/index.tsx
• Line: ~77 (inside TabList function)

Proposed Solution

1. Create a new component TabListItem (either in the same file or a new file).
2. Move the logic for rendering the <li> element into this new component.
3. Pass necessary props (value, label, attributes, selectedValue,
   handleKeydown, handleTabChange, tabRefs) to TabListItem.
4. Replace the inline <li> with <TabListItem />.