\locallistoffigures generates warnings

[jfbu]

\DocumentMetadata{
 uncompress,
 pdfversion=1.7,
 lang=en-US,
 testphase=phase-III
}

\documentclass{article}
\usepackage[lof]{etoc}

%\usepackage{hyperref}

\begin{document}

%\tableofcontents

%\listoffigures

\section{foo}

% \localtableofcontents

\locallistoffigures

\subsection{subfoo1}

\begin{figure}[htbp]
  \centering
  figure coucou
% non captioned figures do not make it to the lof file
  \caption{figure1}
\end{figure}

\end{document}

generates

Package tagpdf Warning: Parent-Child 'TOCI/' --> 'text-unit/user'.
(tagpdf)                Relation is not allowed (struct 10, /TOCI --> struct
(tagpdf)                11) on line 24

on second compilation.

[jfbu]

Reopening as there remains to track upstream latex3/tagging-project#55.

There is only at 826cca4 one warning (redirected as an error here) left:

! Package tagpdf Error: Destination  has no related structure.
(tagpdf)                /Ref for structure 10 not updated

Type <return> to continue.
 ...                                              
                                                  
l.37 \end{document}