\RequirePackage{pdfmanagement-testphase}
\DeclareDocumentMetadata{
uncompress,
testphase={tagpdf},
activate=tagging,
}
\documentclass{article}
\usepackage{graphicx,iftex}
\ExplSyntaxOn
\ifxetex
% with dest one could create a "named" structure destination, but
% as the pdf according to the reference wants an array, we use obj
% so that we can reference it:
\cs_new_protected:Npn \__pdf_backend_destination_struct:nnn #1#2#3
{
\__pdf_backend:x
{
obj ~ @pdf.dest.\exp_not:n{#1}