Can someone please explain what a "Tagged PDF" is, and how it differs from regular, non-tagged PDF?
Will tagged PDFs contain special content, such as XML, Rich Media, Javascript, or the like?
Which TeX-toolchains generate Tagged PDFs?
Tagged PDF is a PDF file that contains meta-information around certain groups of PDF instructions inside a page content. This meta-information has many use cases: Text-extraction, content-reflow, document accessibility, geographic information in PDF containing maps, etc.
If you need to know more details about this topic I would recommend reading Chapter 10 - Document Interchange
of Adobe PDF Reference version 1.7.
The main reason it is used is for accessibility. With the correct tags, a screen reader (for a blind person) can understand where headings fall, what is a table/footnote/graphic and so on. Also there is a feature called PDF Article Threading which is useful for magazine or newspaper layouts where an article is split across boxes/pages.
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