The attached PDf contains a widget which is not in a form field, is not referenced in the structure and which has size zero.
According to UA-2 such a widget not only can be an artifact, it actually shall be an artifact (ISO 14289-2:2024, 8.9.2.4.13 Widget):
In addition to the requirements of 8.9.2.2, a widget annotation of zero height and width shall be an artifact
Nevertheless verapdf complains with a reference to
Specification: ISO 14289-2:2024, Clause: 8.10.2.3, Test number: 1
If a label for a widget annotation is not present, a Contents entry shall be provided to supply description and context for the widget
8.10 is about Forms and describes requirement for widget annotation used in form fields. The requirements should not be applied to artifacts outside of form fields even if they do not have size zero.
The topic came up because a LaTeX package inserts a small dummy widget to get around a bug in a reader
latex3/tagging-project#868
test-utf8.pdf