https://source.chromium.org/chromium/chromium/src/+/main:ui/accessibility/platform/ax_platform_node_cocoa.mm;l=2353 seems to reference the VoiceOver issue, and uses AXHelp as a fallback. Although here it's for fieldsets.
Bug 2055267 Comment 4 Edit History
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Edit: Nah, this is a red herring. See the next comment. https://source.chromium.org/chromium/chromium/src/+/main:ui/accessibility/platform/ax_platform_node_cocoa.mm;l=2353 seems to reference the VoiceOver issue, and uses AXHelp as a fallback. Although here it's for fieldsets.