There is some ambiguity in Point E: Host Language Label of the accname specification.

It states:

Host Language Label: Otherwise, if the current node's native markup provides an attribute (e.g., alt) or element (e.g., HTML label or SVG title) that defines a text alternative, return that alternative in the form of a flat string as defined by the host language, unless the element is marked as presentational (role="presentation" or role="none").

However, when applied to examples like these:

<label role="presentation" for="test">First Name</label>
<input id="test" type="text">

<label role="presentation">
    <span>First Name</span>
    <input type="text">
</label>

the expected behavior is not entirely clear. To address this, I created PR 2405, which aims to clarify the specification (assuming the intent is to assign the input the accessible name provided by its label, regardless of the role="presentation" attribute set on the label element).

I plan to create a WPT test to cover this scenario and ensure consistent interpretation.