As Hn-tags do not allow P as child, the sectioning commands change the paratag and reset it later to the default (text-unit).
This is perhaps not the wanted behaviour if someone generally changes the paratag:
\DocumentMetadata{uncompress,testphase=phase-III}
\documentclass{article}
\begin{document}
\tagpdfsetup{add-new-tag=paragraph/P,paratag=paragraph}
some text
\section{section}
some text
\end{document}
As Hn-tags do not allow P as child, the sectioning commands change the paratag and reset it later to the default (text-unit).
This is perhaps not the wanted behaviour if someone generally changes the paratag: