[Adobe]: claims label must be in list item element

[teepeemm]

Adobe claims that

\DocumentMetadata{
  lang          = en-US,
  tagging       = on,
  pdfversion    = 2.0,
  pdfstandard   = UA-2,
  tagging-setup = {math/setup=mathml-SE}
}
\documentclass{article}
\usepackage{unicode-math} 
\usepackage{amsthm}
\newtheorem{theorem}{Theorem}
\title{Title}
\begin{document}
\begin{theorem}
First Theorem
\end{theorem}
\end{document}

has an issue with "Lbl and LBody" because of the Caption tag containing the Lbl tag, and links to https://helpx.adobe.com/acrobat/using/create-verify-pdf-accessibility.html?trackingid=KACNN#LblLBody, which says

Lists must have the following structure: A List element must contain List Item Elements. And, List Item Elements can only contain Label Elements and List Item Body Elements.

My interpretation is that someone took "List Item Elements can only contain Label Elements..." and decided that meant Label elements must always be in List Item Elements.

This was inspired by https://tex.stackexchange.com/q/763853/107497, which also has a workaround.

adobeLabel.pdf