To answer the questions:
When I need to move my code in production server then Should I need to move all of these 3 files with the DLL of my solution(sitefinityWebApp.dll)?
Yes all three files are a single asp.net usercontrol and are inseparable.
Moving SitefinityWebApp.dll also needs to be moved since is contains the compiled code for the user control.
Question 1: When we create any master in sitefinityWebApp, App_Data folder then that master have 3 files(i.e., markup, code behind and designer files). When I need to move my code in production server then Should I need to move all of these 3 files with the DLL of my solution(sitefinityWebApp.dll).
In case the master page is not linked to its codebehind then only the .master file can be moved, in this case the Master directive will be without the path to the codebehind.
<%@ Master Language="C#" AutoEventWireup="true"%>
*This is not related specifically to Sitefinty refer to asp.net master pages
for additional info.
For the additional note "I have found the below note on the telerik page that is:
" Sitefinity doesn`t have this requirement, there is no need for this, let me know the link that states this and if it is coming from Sitefinity documentation
For Question 2: To crate a control that is placed in Sitefinity backend (admin side) first create a backend page from Administration->Backend pages. This page will appear as link in the backend navigation menu and on it place the tab control.
For the implementation of the tab control refer to this
As an example of a control that can render tabs refer to radmenu in this
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