support footnotes also if tagging is active

[hpvd]

Description

support footnotes also if tagging is active currently there is a warning:

Package microtype Warning: Unable to apply patch footnote' on input line 21.`

Minimal example demonstrating the issue

update code to current tagging best practice https://latex3.github.io/tagging-project/documentation/prototype-usage-instructions.html plus added title for passing pdf validation on https://dev.verapdf-rest.duallab.com/

original: https://github.com/latex3/tagging-project/issues/67

\DocumentMetadata{
  lang        = de,
  pdfversion  = 2.0,
  pdfstandard = ua-2,
  pdfstandard = a-4f, %or a-4
  testphase   = 
   {phase-III,
    title,
    table,
    math,
    firstaid}  
}

\documentclass{article}

\usepackage{microtype}

\title{test title}

\begin{document}

Simple text

\end{document}