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Description
The contain spec level 2 says that content-visibility: hidden elements should be omitted from the accessibility tree.
However, it doesn't say whether content-visibility: auto elements should be included or omitted. It only says that the timing of determining whether to include or omit the element should not differ greatly from non-accessibility path.
We believe that the content-visibility: auto elements should be visible in the accessibility. There is a caveat: in order to keep timing the same not process style, we would assume that the off-screen unrendered elements are visible even if they have something like visibility: hidden, until they are brought into view and style is updated.