Do not tag numbered headings as a list item
Unfortunately, the “Tagging Export” option within the paragraph style options getting ignored if the numbering options in the section “Bullets and Numbering” are set as well. Therefore, it’s not possible to use automatically numbered headings and getting a correct tagging structure. On the other hand it’s a good thing that lists are automatically tagged as a list. However, it should not override the export tag a user defined.
Please take that accessibility issue seriously and fix it as soon as possible.