The behavior of the MD model in your example is the result of a non-default setting for the IgnoreUnrelatedDimensions property. You can't have this in Tabular, seeing as there're no 'dimensions' in TOM.
While this can be resolved, it could take quite a bit of coding. See e.g. this thread
How to avoid cross-join / cartesian product on Pivot table using Tabular Object Model?

Hi
The Tabular Object Model has multiple fact tables and multiple dimensions. Some fact tables does not have a relationship a dimension.
When using our model in Excel in a pivot table, it gives for all the combination between the fact and dimension a Cartesian product. It shouldn't give any results at all, just a blank value or no record at all. In the Multidimensional model this works correct..
Left side: Multi dimensional model, right side Tabular Object Model. All the measures are located in another fact table.
A possible fix is to make a relationship between all facts and dimensions, but we want to avoid this option.
Edit:
Found an old thread with some info, but no solution. Is it even possible to resolve this issue without having a relationship?
relationship-without-a-measure-doesnt-work-when-analyzing-in-excel-ssas-tabular
SQL Server Analysis Services
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Alexei Stoyanovsky 3,416 Reputation points
2021-12-28T09:40:37.83+00:00