target-size must check whether nearby elements are obscured

[WilcoFiers]

The "Accept all cookies" link should not fail. The nearby "go to top" link is obscured:

<div style="position: fixed; bottom: 0">
  <a href="#">Go to top</a>
</div>
<div style="position: fixed; bottom: 0; left: 0; right: 0; background: #eee">
  Cookies: <a href="#">Accept all cookies</a>
</div>

Note There are open issues related to this. Review them and keep them in mind when working on this.

[padmavemulapati]

Verified with the latest axe-core-develop branch code base,
target-size rule ignores and obscured for the elements nearby , findings can be in passes