Or does it depend on whether one has done accessible things like headers, accessible tables with header rows/columns, etc? I mean, does the underlying creation tool matter less than the structure of the PDF output?

@chendricks I'm pretty sure that most PDF generation doesn't embed any sort of #a11y information unless the author takes extra pains. You might get document-hierarchy information (table-of-contents, links/cross-references), but things like tables, form-fields, and image alt-text seem to fall squarely on the shoulders of the author and the PDF-generator they use.
(that said, I'm unsure how well LaTeX-to-PDF generation conveys this metadata)

@ed1conf I think you may be right. Just found this post from earlier this year, that shows there are multiple issues that are hard to solve:

@ed1conf Thanks for the info. It works ok if you make an accessible word doc and save as pdf and use the option to save as digital pdf. It’s not clear to me that latex includes or carries over the right metadata.

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