fix(VBtn): add aria-disabled and tabindex to disabled links (#22082)

Fixes #22061

Author: Haviles04

packages/vuetify/src/components/VBtn/VBtn.tsx

@@ -225,7 +225,7 @@ export const VBtn = genericComponent<VBtnSlots>()({
             props.style,
           ]}
           aria-busy={ props.loading ? true : undefined }
-          disabled={ isDisabled.value || undefined }
+          disabled={ (isDisabled.value && Tag !== 'a') || undefined }
           tabindex={ props.loading || props.readonly ? -1 : undefined }
           onClick={ onClick }
           value={ valueAttr.value }

packages/vuetify/src/composables/router.tsx

@@ -35,6 +35,7 @@ export interface LinkProps {
   replace: boolean | undefined
   to: RouteLocationRaw | undefined
   exact: boolean | undefined
+  disabled: boolean | undefined
 }
 
 export interface LinkListeners {
@@ -98,6 +99,8 @@ export function useLink (props: LinkProps & LinkListeners, attrs: SetupContext['
     linkProps: reactive({
       href,
       'aria-current': toRef(() => isActive.value ? 'page' : undefined),
+      'aria-disabled': toRef(() => props.disabled && isLink.value ? 'true' : undefined),
+      tabindex: toRef(() => props.disabled && isLink.value ? '-1' : undefined),
     }),
   }
 }