It is a view-only tab in the Change. The ‘Linked Items’ tab shows the TECRs that have had this Change record added to the Change connected to TECR panel under the Linked Change tab in TECRs.
You must have ‘Change Manager’ user permission.
Release > Change
To access the ‘Linked Items’ tab:

The tab displays all the TECR linked to this Change.
You can filter the TECRs using the grid filter:

To access the linked TECR, click on the Name or ID of the TECR.

The page navigates to the respective TECR record.