The best practice will depend on the locale that you are targeting. Being from the US I expect tabbing to flow from left to right, top to bottom in other parts of the world it might mean flowing from right to left and so on.
As far as disabling tabbing into a control, as far as I can remember, means you need to physically disable the control itself. Setting an HTML control to READONLY may also disable tabbing into the control but I don't remember off hand.
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