I noticed this element is enabled by default on iPadOS 17.4 Beta, so I tried https://nt1m.github.io/html-switch-demos/ and noticed the switches are being announced as "tickbox" the same as a standard checkbox is. I would expect it to be announced as a switch button like the native ones are?
<rdar://problem/121629486>
This will be resolved on the OS. Tracking with associated radar
Please check next 17.4 beta
*** Bug 196354 has been marked as a duplicate of this bug. ***