Hi,

when running this test with ConTeXt  ver: 2025.02.07 20:46 LMTX
and checking the result in Adobe Reader > Document Properties > Tagged PDF : 
»No«!

\setupbackend[
format={pdf/a-1b:2005},
profile={default_cmyk.icc,default_rgb.icc,default_gray.icc},
intent=Coated FOGRA39 (ISO 12647-2:2004),
level=0]

\setupstructure[state=start,method=auto]
\setupbackend[export=yes]

\starttext
TEST
\stoptext


Can you confirm this?
Steffen
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