Tagging generates warnings relating to labels having no related structure:
Package tagpdf Warning: Label 'cite.0:t:1:bertram' has no related structure.
(tagpdf) /Ref not updated.
MWE
\DocumentMetadata{lang=en, tagging=on}
\documentclass{article}
\usepackage[style=verbose]{biblatex}
\addbibresource{biblatex-examples.bib}
\begin{document}
\cite{bertram}
\cite{bertram}
\printbibliography
\end{document}
Tagging generates warnings relating to labels having no related structure:
MWE