Please check whether this works:

Quit Safari, make sure it is not running anymore. Open the XML file located at C:\Documents and Settings\insert your username\Application Data\Apple Computer\Safari\Preferences.plist in Notepad and just before the final </dict> and </plist>, add the following lines:

<key>TargetedClicksCreateTabs</key>
<true />

Of course, you can reverse by either removing the lines again or changing true into false.

Update: you might want to backup Preference.plist before you do this!

This might work, please let me know!