It seems like toggling between display: block; and display: hidden; won't work. From what I can tell GSAP is unable to figure out an elements height if its display is set to hidden and it or its children contain vertical padding.
If anyone has any thoughts on whether the above is true or not I'd be curious to hear.
Toggling between display between block and hidden is, from what I can tell, the best and recommended way to hide something fully and cleanly that shouldn't be seen by screen readers or tabbed to using tab navigation.
The best work around I've found so far involves setting inert and aria-hidden on the accordion drawer when collapsed.
In any case, it seems like the accordion posted in this message is meant to be the "official gsap demo" of how to build an accordion. If so I might recommend updating it so it's more accessible since right now it:
Can't be interacted with using tab navigation. This can be fixed by changing the accordion trigger to a button.
Links in the accordion drawer can be focused when the drawer is collapsed which breaks tab navigation. This could potentially be fixed by setting inert and aria-hidden on the drawer as appropriate whether its open or closed. Haven't fully vetted this yet but seems like an option.
As always, continuing to enjoy the library and the extremely helpful and kind forums members!