Who should be the parent of a tab control child dialog?

According to some sources, a tab child dialog should be the child of the actual main dialog window, not the tab control itself. I think some of the docs suggest the opposite, namely this function example:

// Creates a child window (a static control) to occupy the tab control's 
//   display area. 
// Returns the handle to the static control. 
// hwndTab - handle of the tab control. 
// 
HWND DoCreateDisplayWindow(HWND hwndTab) 
{ 
    HWND hwndStatic = CreateWindow(WC_STATIC, L"", 
        WS_CHILD | WS_VISIBLE | WS_BORDER, 
        100, 100, 100, 100,        // Position and dimensions; example only.
        hwndTab, NULL, g_hInst,    // g_hInst is the global instance handle
        NULL); 
    return hwndStatic; 
}

So is there a definitive view on this? I checked Petzold, by the way, but didn't locate anything on the subject. Thanks for any help.