VoiceOver announces "Tab bar" or "Toolbar", the first time you select an element in one of these components. If you are implementing your custom versions of these, you can mirror this behaviour, as seen in previous tweets.
https://x.com/dadederk/status/1558045414082871298?s=20&t=LA95j22apvWsUqShqWGBzA

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Accessibility Labels are not just for VoiceOver, and Accessibility User Input Labels are not just for Voice Control. The latter will also help Full Keyboard Access users to find elements on the screen by different names. Good API design!
If, for some reason, you are creating a button from scratch, instead of relying on UIButton (perhaps you are adding a fancy micro interaction animation?), take into account that you’ll need to configure the button accessibility trait.

You don't have to offer an alternative layout just for the accessibility category. You can actually compare content size categories. So you could tweak the UI already for anything equal to or larger than .extraExtraLarge, for example.