\RequirePackage{pdfmanagement-testphase}
\DeclareDocumentMetadata
{}
\documentclass{article}
\usepackage{varwidth}
\usepackage{tagpdf}
\tagpdfsetup{paratagging,paratagging-show}
\AddToHook{para/begin}{\typeout{begin}}
\AddToHook{para/end}{\typeout{end}}
\begin{document}
abc \parbox{3cm}{zzz} cde
\end{document}
gives warnings about nested mc.
The question is if this should be resolved in the hook code, or in the box definitions ...