This change affects the markup for the <button> elements in the admin toolbar when it is in vertical mode, such as the buttons next to "Structure" and "Display modes" in this screenshot:

There should not be any visible difference before or after this change, so the screenshot works for both.
Before
Markup for the collapsed Structure item:
<button class="toolbar-icon toolbar-handle" style="">
<span class="action">Extend</span>
<span class="label">Structure</span>
</button>
Markup for the expanded Structure item:
<button class="toolbar-icon toolbar-handle open" style="">
<span class="action">Collapse</span>
<span class="label">Structure</span>
</button>
After
Markup for the collapsed Structure item:
<button aria-expanded="false" class="toolbar-icon toolbar-handle" style="">
<span class="label visually-hidden">Structure menu</span>
</button>
Markup for the expanded Structure item:
<button aria-expanded="true" class="toolbar-icon toolbar-handle open" style="">
<span class="label visually-hidden">Structure menu</span>
</button>
Affected themes
Any theme that uses the Twig templates, CSS, and JavaScript from the core Toolbar module will get the updated markup. That includes the core Claro, Olivero, Stark, and Starterkit theme themes.
Any theme that overrides the core Toolbar module will not get the updated markup. That includes the core Stable 9 theme.
Custom themes
How to keep the old markup
If the new markup causes problems with your custom theme, then you can override the Toolbar module. The Stable 9 theme does this:
From stable9.info.yml:
libraries-override:
toolbar/toolbar:
css:
theme:
css/toolbar.theme.css: css/toolbar/toolbar.theme.css
css/toolbar.icons.theme.css: css/toolbar/toolbar.icons.theme.css
toolbar/toolbar.menu:
js:
js/toolbar.menu.js: js/toolbar/toolbar.menu.js
How to get the new markup
If your theme extends the Stable 9 theme, but you want to get the accessibility improvements from the new markup, then you will have to override the overrides. Add something like this to your theme's .info.yml file:
libraries-override:
# Use the CSS and JS files from the toolbar module, not the stable9 theme.
toolbar/toolbar:
css:
theme:
/core/themes/stable9/css/toolbar/toolbar.icons.theme.css: /core/modules/toolbar/css/toolbar.icons.theme.css
/core/themes/stable9/css/toolbar/toolbar.theme.css: /core/modules/toolbar/css/toolbar.theme.css
toolbar/toolbar.menu:
js:
/core/themes/stable9/js/toolbar/toolbar.menu.js: /core/modules/toolbar/js/toolbar.menu.js