No tabindex
Negative tabindex

Results of Opera:

No tabindex: [object HTMLBodyElement]
Negative tabindex: [object HTMLDivElement]

Results of Firefox:

No tabindex: [object HTMLBodyElement]
Negative tabindex: [object HTMLDivElement]

Results of Internet Explorer:

No tabindex: [object HTMLBodyElement]
Negative tabindex: [object HTMLDivElement]

Conclusion: no tabindex and negative tabindex are treated differently. Therefore the default tabIndex IDL value for non-focusable elements is not -1. And it shouldn't be, or else by default all elements would be focusable (as tabindex value of -1 means it must be focusable).