It is an Articulate eLearning module. There are many issues with it, but as I work with the eLearning developers to remediate them, I want to be clear about why making non-interactive elements tabbable is inappropriate. I am assessing the modules using Accessibility Insights Tatiana Mac

Are there ever occasions when a non-interactive element should be in the tab order? In testing output from a popular eLearning software, I found that the method for providing text (rendered as images) was to add aria-labels and then make different parts of the markup focusable and tabbable so screen-reader users could tab to the content to hear it read. Also, I cannot find anywhere in WCAG which says that non-interactive elements should not be in tab order.