Ok, so I've always liked to consider that Sabrina takes place in the same universe as Bewitched and here's how I made the connections:

Samantha is actually a Spellman: Her father, Maurice, is the brother of Aunt Irma and Sabrina's grandfather (who we never meet), making him actually Maurice Spellman which in turn, makes Sam the first cousins of Hilda, Zelda, Edward, Vesta, and Sophia.

The reason that there's no mention of a "Queen of the Witches" in Sabrina like there is in Bewitched is because the monarchy was overthrown sometime in the gap between the end of Bewitched and the beginning of Sabrina, making the Witches Council the head bitches in charge.

The reason that Tabitha can do magic at her age despite being half-mortal is because her parents were still together. As we know, Sabrina's parents divorced and she didn't discover her magic until her 16th birthday so their separation could have something to do with it. It could also be that Tabitha was just really powerful as was stated numerous times in Bewitched. Or, half-witches can do magic when their babies/toddlers but lose control over sometime after that until their 16th birthdays.

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