Snippet 1:
<p id="l">pass!</p>
<div role="button" aria-labelledby="l"></div>

Snippet 2:
<p id="l">pass!</p>
<div role="button" aria-labelledby="l">fail!</div>

result:
In snippet 1, the button is not in the accessibility tree.

expected:
it should behave in the same way as snippet 2 where the name comes from the paragraph.