In brief
inert excludes the interaction with the subtree, but does not hide it visually.
Useful to know
The inert attribute makes the element and its descendants inactive for interactions such as focusing and clicking. Content is also excluded from the accessibility tree. This is a wider action than removing one button from the line for Tab. [1]
An example use is a temporary exclusion of an area that remains drawn behind an active interface . inert does not add a gray background or visual concealment itself. The person must understand why the visible element cannot be used.
Do not place the focusable reactivation button inside the same inactive area: it may also become unavailable. For modal dialog, the browser now manages the inactivity of the remaining document at showModal(). Distinguish this task from checking permissions on the server. Inactive control in the browser is not a protection against sending a request otherwise.
Sources
For further detail and to check the information: