Simplest line style using \parbox creates warnings

[jfbu]

\DocumentMetadata{
 uncompress,
 pdfversion=1.7,
 lang=en-US,
 testphase=phase-III
}
\documentclass{article}

\usepackage{etoc}
%\etocfallbacklines

\etocsetstyle{section}
  {}
  {\parbox{2.5cm}{\etocname}\par}% \par pour éviter le jfbu/etoc#9
  {}
  {}

\begin{document}

\tableofcontents

\section{foo}

\end{document}

generates warnings (not at 2024-01-02 but since 2024-01-03). With current HEAD:

Package tagpdf Warning: Parent-Child 'TOCI/' --> 'MC (realcontent)'.
(tagpdf)                Relation is not allowed (struct 9, /Div) on line 21

[jfbu]

With this diff there are no warnings:

diff --git a/issuetesting/gh10_parbox.tex b/issuetesting/gh10_parbox.tex
index ba4eb46..f4bb9e9 100644
--- a/issuetesting/gh10_parbox.tex
+++ b/issuetesting/gh10_parbox.tex
@@ -11,7 +11,7 @@
 
 \etocsetstyle{section}
   {}
-  {\parbox{2.5cm}{\etocname}\par}% \par pour éviter le jfbu/etoc#9
+  {\tagstop\parbox{2.5cm}{\tagstart\etocname\tagstop}\tagstart}%
   {}
   {}

It is not unexpected...