Accessibility values are about state. Using them appropriately will make the experience better for Voice Control users. Think of a repeat button (values could be: off, one or all songs) or a notifications tab (value could be: x new items).

A notifications button with a “Notifications

For more on accessibility values, check out this fantastic blog post from @MobileA11y with info on the APIs (UIKit, SwiftUI), accessibility attributed values, WCAG, or some more examples (text in a text field, value on a stepper or slider).

https://mobilea11y.com/blog/accessibility-values/