Each link calls the Tabs and Accordions page differently. 

All links are in new tabs.

Test One - Call the Page

Call the article - click here: index.php?option=com_content&view=article&id=5&catid=2&Itemid=129 
Or remove the menu part [&Itemid=129] - click here: index.php?option=com_content&view=article&id=5&catid=2
Or remove category part [&catid=2] - click here: index.php?option=com_content&view=article&id=5
Or call the menu item - click here: index.php?Itemid=130

All work Ok. The page is opened, accordions closed.
Why then is the category id needed, let alone the [menu] Itemid=129 ? Answer: for article display purposes.

Test Two - Call the first Accordion, by anchors, and call as seen in a browser.
  1. Call the first accordion - click here: index.php?option=com_content&view=article&id=5&catid=2&Itemid=129#First%20Accordion%20-%20no%20Tabs%20-%20Anchor%20"abcd"
  2. Or call the first anchor - click here: index.php?option=com_content&view=article&id=5&catid=2&Itemid=129#abcd
  3. Or call the page as it is in the browser - click here: index.php/tabs-and-accordions-with-anchors#first-accordion-no-tabs-anchor

First call calls the page but does NOT open the accordion, whereas second one opens the accordion.
The third call is the way I use most often and works fine. However it is not a Joomla created link, but has to be manually entered.

Not sure what the box in the link details popup called "Article Anchors" does . . . 

Test Three - Call anchor in text in second Tab in second Accordion

Call the article with a #anchor - click here index.php?option=com_content&view=article&id=5&catid=2&Itemid=129#lorem_mnop

Ugh - that fails. Just calls the page all accordions closed.

Call the article with #secondtab - click here:  index.php?option=com_content&view=article&id=5#tab-two-in-accordion-two-anchor

Great - that sort of works - BUT has to be manually emtered. The second tab in the second accordion is opened.

So how does on locate an anchor within the tab ?

Does a #call within a #call work ? For example:
index.php?option=com_content&view=article&id=5#tab-two-in-accordion-two-anchor#lorem_mnop

As one might guess it does nothing except open the page.

Test Four - Call an anchor in an Accordion with an anchor in the last paragraph.

Create the call using Joomla, which is as follows: index.php?option=com_content&view=article&id=5&catid=2&Itemid=129#long_para_start

Sadly this fails as well . . . it just opens the page. The #long_para_start anchor seems to be unreachable, viz lost.