You can do it as follows:
$('#tabName td .delete').live('click',function() {
var val = $(this).closest('tr').remove().find('input').val();
$("#a option[value='" + val + "']").attr("disabled", false);
return false;
});
Try here what it does up to level <tr>, and then up <input>, while deleting at the same time <tr>, we use this value to select the option that you want to re-enable.
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