Basically, I think the accessibility enhancements are welcome, but I also understand why some users think it should be an optional function (specifically in the Layers panel).
At the moment, my main complaint about it however is that it is not implemented consistently.
For example, the advanced Tab mechanisms do not work in many other panels, such as the Artboards panel, the Actions panel, the Attributes panel, the Character panel, the Open Type panel etc.
Unfortunately, it's just half-baked for users that may be reliant on accessible operations without having to use the mouse or similar devices.
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