Created attachment 245826 [details]
Steps to Reproduce:
1. define a non focusable element: <div id="the-target">
2. define a link to that element: <a href="#the-target">
3. click the link, hit <kbd>Tab</kbd> to see where focus ends up
While the non focusable :target (<div id="the-target">) should not have received focus, it should be the element from which the next item in the document's tabbing sequence is identified upon pressing <kbd>Tab</kbd>
What Went Wrong:
Focus was retained on the link element, the tabbing sequence continues from there.
Chromium Bug For Reference:
"navigating to a fragment identifier"  defines what should happen when an anchor link is clicked. Using the "sequential focus navigation starting point"  is the way Gecko handles :target elements that are not focusable.
This behavior renders table of contents and skip-links useless, unless their :target elements are focusable.
That first related bug should've been https://bugs.webkit.org/show_bug.cgi?id=22599
Dupe of bug 116046
*** This bug has been marked as a duplicate of bug 116046 ***