To build a tabs component that responds to user clicks and updates the visible content, you need to manage several key tasks: defining the HTML structure, attaching event listeners efficiently, and updating active states. Using event delegation is ideal when you have multiple similar interactive elements, like tabs, because you can attach a single event listener to a parent element rather than to each tab individually.

First, create a container for your tabs and another for the associated content panels. Each tab should have a way to identify which content it controls, such as a data-tab attribute. When a user clicks a tab, you want to update the active tab and show only the corresponding content.

Instead of attaching a separate click handler to every tab, attach one listener to the parent container. Inside the handler, check if the clicked element is a tab. If so, update the active tab and content. This approach makes your code more efficient and easier to maintain, especially if tabs are added or removed dynamically.