Holding a set of magic content lenses up to the pages helps illustrate what parts of the interface should be placed behind tabs, and what part should be independent of the tabs. Good lenses exclude everything that is irrelevant to the item you want. (example of PETsMART.com, a dog lens filters out bird and cat items)
Any links to sections that are relative to all categories should not be filtered out and, therefore, would be accessible with each tab. Links that are not part of any content category should be displayed separate from the tab set because they represent an entirely separate mode of user interaction.
“About Tabs", from DESIGN WHYS: Designing Web Site Interface Elements For Graphic Designers, by Eric Eaton. Thanks Peko. 😛