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Yes, yet last update was last year and coincidentally mentions article "A details element as a burger menu is not accessible" Published on September 20th, 2022:

• runarberg 4y ago
  I don’t think we should take this article at face value. Putting a heading <h2> inside the <summary> is weird and the aforementioned article recommends against it (most experienced web devs know not to put headings inside interactive elements other then <a>). On top of that we have people in this threat that use screen readers and claim that they have no problems with <details>/<summary> which aren’t present in other elements[1]. 1: https://news.ycombinator.com/item?id=34547915 https://news.ycombinator.com/item?id=34547915