[iOS] `accessibilityElementsHidden` does not work if the parent view is `accessible`

Description

When a parent view has the accessible prop set, VoiceOver reads all the text nodes and accessibility labels of its children even if one of them has a parent with the accessibilityElementsHidden / aria-hidden prop set.

Steps to reproduce

1. Open the Expo Snack on an iOS device with Expo Go.
2. Enable VoiceOver (triple press on the power button, if enabled in the settings. Otherwise enable it in Settings > Accessibility > VoiceOver).
3. Verify that VoiceOver reads all three lines in both cases when it should only read "First layout" in the second one, like TalkBack on Android does.

React Native Version

0.74.5

Affected Platforms

Runtime - iOS

Output of npx react-native info

System:
  OS: macOS 14.6.1
  CPU: (10) arm64 Apple M1 Pro
  Memory: 536.33 MB / 32.00 GB
  Shell:
    version: "5.9"
    path: /opt/homebrew/bin/zsh
Binaries:
  Node:
    version: 21.6.1
    path: ~/.local/share/mise/installs/node/21.6.1/bin/node
  Yarn:
    version: 1.22.21
    path: /opt/homebrew/bin/yarn
  npm:
    version: 10.2.4
    path: ~/.local/share/mise/installs/node/21.6.1/bin/npm
  Watchman:
    version: 2024.03.18.00
    path: /opt/homebrew/bin/watchman
Managers:
  CocoaPods:
    version: 1.15.2
    path: /Users/valou/.local/share/mise/installs/ruby/3.2.3/bin/pod
SDKs:
  iOS SDK:
    Platforms:
      - DriverKit 23.2
      - iOS 17.2
      - macOS 14.2
      - tvOS 17.2
      - visionOS 1.0
      - watchOS 10.2
  Android SDK: Not Found
IDEs:
  Android Studio: 2023.1 AI-231.9392.1.2311.11255304
  Xcode:
    version: 15.2/15C500b
    path: /usr/bin/xcodebuild
Languages:
  Java:
    version: 17.0.10
    path: /Users/valou/.local/share/mise/installs/java/adoptopenjdk-17.0.10+7/bin/javac
  Ruby:
    version: 3.2.3
    path: /Users/valou/.local/share/mise/installs/ruby/3.2.3/bin/ruby
npmPackages:
  "@react-native-community/cli": Not Found
  react:
    installed: 18.2.0
    wanted: 18.2.0
  react-native:
    installed: 0.74.5
    wanted: 0.74.5
  react-native-macos: Not Found
npmGlobalPackages:
  "*react-native*": Not Found
Android:
  hermesEnabled: Not found
  newArchEnabled: Not found
iOS:
  hermesEnabled: Not found
  newArchEnabled: Not found

Stacktrace or Logs

N/A

Reproducer

https://snack.expo.dev/@vbriand/voiceover-accessible-bug

Screenshots and Videos

https://github.com/user-attachments/assets/50c266e2-7906-4c31-b138-090f0038abf1

リンクされている Expo Snack から始め、VoiceOver を使って iOS での挙動を再現します。その際、accessible と accessibilityElementsHidden/aria-hidden の相互作用に焦点を当てます。結果を Android の TalkBack と比較し、関係する React Native iOS のアクセシビリティ処理を追跡します。ネストされたコンテンツを非表示にしたときに、既存の accessible な親の挙動を維持したまま、VoiceOver が「First layout」のみを読み上げれば完了です。