faulty structure is graphicx uses draft mode

[u-fischer]

Due to a misplaced \fi the graphic-structure is not correctly ended in draft mode

\DocumentMetadata{testphase={phase-III}}

\documentclass{article}
\usepackage[draft]{graphicx}
\begin{document}
\includegraphics{example-image}
\end{document}

Package tagpdf Warning: There are still open structures on the stack!
(tagpdf)                The stack contains
(tagpdf)                {Document}{Document},{Root}{StructTreeRoot}.
(tagpdf)                The structures are automatically closed,
(tagpdf)                but their nesting can be wrong.