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A PDF document is tagged if roughly speaking from it an equivalent HTML document can be obtained, by applying some technically specified software. The real human being reading the document is not present.
Suppose a person with a disability tries to read a tagged PDF document. If they succeed, the PDF is accessible to them. If they fail then it is not.
To be a tagged PDF is a technical question. To be an accessible PDF is a human question. Let's not confuse the two concepts.
Does it have to be a PDF that the person reads? Perhaps accessible HTML is both easier to produce and easier to read.
Software engineers see many problems as being technical. Politicians see many problems as being political. Teacher tend to see many problems are educational. And so on. They are all correct to some degree.
A LaTeX developer might hope that adding tags to a PDF document would make it accessible. But that outcome is not certain. And certainly expensive. At least 2 persons working for 4 year, according to this document (PDF)
Perhaps HTML would be better.
According to Abraham Maslow's Law of the instrument
it is tempting, if the only tool you have is a hammer, to treat everything as if it were a nail.
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