Illustration elements requirements around BBox differ in PDF 1.7 and PDF 2.0, but not discussed in ISO TS 32005 #493
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ISO/TS 32005 PDF 1.7 and PDF 2.0 structure namespace inclusion
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In ISO 32000-1:2008 (PDF 1.7), the paragraph below Table 340 states "An illustration may have logical substructure, including other illustrations. For purposes of reflow, however, it shall be moved (and perhaps resized) as a unit, without examining its internal contents. To be useful for reflow, it shall have a BBox attribute. ..." where "it" means any of the PDF 1.7 illustration elements Figure, Formula or Form. Note the "shall" requirement for the BBox attribute. I also note that some PDF/UA-1 validators check for this while others do not.
ISO 32000-2:2020 (PDF 2.0), clauses 14.8.4.8.5 (Figure) and 14.8.4.8.6 (Formula) restate this as recommendations (3rd and 4th paragraphs respectively): "It should have a BBox attribute (see 14.8.5, "Standard structure attributes")." I cannot find any equivalent statement for Form and BBox so I assume this was weakened to just a permissive "may"...
This difference in PDF 1.7 "shall" vs PDF 2.0 "should" for illustration elements and BBox is not mentioned in ISO TS 32005 AFAICT, so seeking clarification for each of the reuse and accessibility use cases - especially if consensus is that BBox is not required for PDF/UA-1 (as per some (but not all!) validators).
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