[Adobe]: claims multirow fails table regularity

[teepeemm]

Adobe claims that the following

\DocumentMetadata{
  tagging=on,
  pdfstandard=ua-2,
  tagging-setup={table/header-rows={1}}
}
\documentclass{article}
\usepackage{multirow}
\title{Title}
\begin{document}
\begin{tabular}{cc}
head & head\\
\tagpdfsetup{table/multirow={2}} \multirow{2}{*}{body} & body \\
 & body
\end{tabular}
\end{document}

contains a table that fails regularity. This is similar to #1308.

As noted by FrankMittelbach, VeraPDF reports that this PDF is compliant with UA-2. Also, ngpdf correctly derives the tabular into HTML.

AdobeMultiRow.pdf

[FrankMittelbach]

For the record: the PDF is reported as valid by https://demo.verapdf.org/