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Not that I can think of. Replacing # with javascript:// just means that the page won't get reloaded when a non-js user clicks on a tab. The registration changes shouldn't make any difference either, as errors will still be displayed and stop the user continuing. The extra style="display:none;" is unnecessary, so removing it from the default tab content won't cause any harm, but will let non-js users see comments and the login sidebar tab.
The alert message is good for making sure user know they need js to properly utilise the site.
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