Of course, this could and would be horribly abused by gankers. Currently, escaping a 1 on 1 gank is quite possible, even likely if your ship has engineered armour and shields. Thus, ganking rate is probably lowered by the need to assemble a gank wing in order to be effective. With this "tackling mechanism", any bored morally challenged commander would be able to gank non-combatants by themselves.
At risk of sounding like a dirtbag...it's not 'abuse', it's effective usage of the intended mechanic. Keep in mind: I don't actually care about ganking as a playstyle. Call me whatever you like (I don't engage in ganking myself for various roleplay reasons - in EVE Online, I did it constantly to establish an area denial zone for my corporation) but I personally believe ganking isn't an unhealthy feature of a game until the mechanics or balance of that game render it incented or the only means to engage in combat.
As I've already said, I think the main issue with ganking (murder of an inferior target) stems from the lack of feature support for the more traditional criminal paths of piracy, smuggling, and their natural counter of enforcement (bounty hunting & policing). You only see the bad in a tackling mechanic because you can't perceive its usage for enforcement.
Completely unrelated to the general discussion of this thread but mentioned in my larger post: there is a significant lack of balance between civilian defense measures and attacker capabilities. Tackling in and of itself still doesn't solve these basic issues. I for one think interdiction should require much more skill than it currently does, and incur a higher cooldown penalty on the FSD when successful (which eliminates the need for tackling, by the by). We also need more defensive countermeasures to ward off or at least stymy attackers long enough to buy time for an escape. I understand the concept of mass lock, but it is very poorly implemented and I would personally see it removed in exchange for the aforementioned change to interdiction mechanics. You don't need masslock if interdiction works well.
Edit: Clarification - I think interdiction should require more skill
of the interdictor (not the target), but in turn inflict a higher FSD cooldown period on both interdictor and target on drop-out. This creates the tackling mechanic (FSD cooldown) but allows for natural countermeasures like speed, defensive hardiness, or fighting back. On the Interdiction side, the interdictor must use raw skill (not ship size, which often further tilts the balance) to acquire targets in super-cruise.