Unless I am reading your question wrong, I would have thought Access would need at least one tab stop so that it knows where to place the cursor on opening the form. Someone please correct me if I am wrong.
If you want the user to view the records and not be able to change anything, rather than disabling the tab stops, what you can do is change the "Enabled" property for each item on the form to "No" (or change the "locked" property for each item to "yes" - same effect except the enabled set to no will change the box colour to grey). You can find this under form design, select an item, click view -> properties -> data -> enabled -> no -> repeat for all items on the form (or data -> locked -> yes). The user will be able to see the records but can't change them. Tip : you can set the property for all fields at the same time using a multiple selection.
An alternative method involves setting three properties at the form level : select form -> view -> properties -> data -> set allow edits, allow deletions and allow additions to no. This way is probably easier.