Change:
if (classList && classList.contains('monaco-list') && classList.contains('settings-editor-tree')) { this._currentFocusContext = SettingsFocusContext.SettingTree; this.settingRowFocused.set(true); <ins> this.treeFocusedElement ??= withUndefinedAsNull(this.settingsTree.firstVisibleElement); if (this.treeFocusedElement) { this.treeFocusedElement.tabbable = true; } </ins> } })); this._register(this.settingsTree.onDidBlur(() => { this.settingRowFocused.set(false); <ins> // Clear out the focused element, otherwise it could be // out of date during the next onDidFocus event. this.treeFocusedElement = null; </ins> })); // There is no different select state in the settings tree

Discussion:
The following issues are fixed: Issue 1: to the Settings editor. . Exactly one setting should show up. :bug: Try to tab to the inputbox to change the setting value (without having a screenreader open). It's not possible. Issue 2: tabbing to the setting, there is a link that links to the detect indentation setting. :bug: Pressing the enter key doesn't actually activate the link. The following issue remains: :bug: In step 2 of issue 1, one setting is visible, but the aria status reports that there are two settings.
Confirmed using orca in my fedora installation. Also the orca informs me that there are two elements found, although only one item is displayed.
Hm, I'm unable to reproduce the issue on the latest Insiders using Windows 11. One of the tabstops is the list of settings in the Settings editor. In that list, I press the down arrow, and the focus switches to the first element on the list. Therefore I can focus onto the result as follows: to the Settings editor. . Exactly one setting should show up. tab five times and the down arrow once. Focus is now on the first setting. Let me know if you're still able to reproduce the issue on the latest Insiders
Using the latest insider I can not reproduce the problem, itt seems to be fixed. However orca keeps informing me that there are two results found, when in fact only one result was detected. Another observation is that after I press the down arrow and then tab, the focus is moved to a link titled detect indentation. If I press the enter key the link is not activated.
Oh wow. The link is activated by a click but not by the enter key. I'm also able to reproduce the issue with the bad count. It has to do with the fact that the tab size setting is one of the few settings that are in the Commonly Used section. Those settings essentially have a copy of themselves so the count is one too many. Adding the confirmed label.
Verification steps Issue 1: to the Settings editor. . Exactly one setting should show up. should be possible to tab to the inputbox and change its value. . Exactly one setting should show up.

should be possible to tab to the checkbox and change its value. Issue 2: or . to the link that says "Editor: Detect Indentation". the enter key. link should be activated. Issue 3: a screenreader. screenreader should announce that only one setting showed up. The label to the right of the search box should say "1 Setting Found" screenreader should announce that some number of settings showed up. That number should be greater than or equal to 3. The label to the right of the search box should say something like "3 Settings Found" the search screenreader shouldn't announce anything about a number of settings being found. The label to the right of the search box should disappear.
thank you for the clear steps! I was able to get it to say "1 setting found" but only if I typed in the setting not if I copied and pasted it in, is this still the desired result? Everything else worked as expected
When I try issue 1, I get !
Weird, it's working now