Looking at how to implement the magic tap in SwiftUI? There is an accessibilityAction(::) with an action kind parameter, you can pass .magicTap, and a closure to handle that action.
A reminder of what the magic tap is: https://x.com/dadederk/status/1548791545800888322?s=20&t=ZakzzXNfLk0-2kpYqD5v3A
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VoiceOver will traverse elements from left-right, and from top-bottom. If for any reason you need to change that order, in SwiftUI you can change the accessibility sort priority. A higher priority number in the container means it will go first.
You can pass the .escape AccessibilityActionKind to the accessibilityAction(_:_:) modifier, to implement the perform escape gesture in SwiftUI. A reminder of how perform escape works: https://x.com/dadederk/status/1549066893377830913?s=20&t=Aog7ojR4E4eG4M3hd-cn3w

Hacks are accessibility’s worst enemy. An example. There is a ‘trick’ floating on the internet: if you want a button with an icon to the right of the text, set the semantic content attribute to force right to left. Great way to create focus traps.