If you change the column a table is sorted by on for example admin/content
from updated
to content type
by pressing the return button, then the focus order is reset. The next tab brings up the "Skip to main content" link, you are back at the top of the DOM (SC3.2.1 & SC2.4.3 - check table_header_focus_drop.mp4).
Discussed and iterated on the issue with @mgifford, @the_g_bomb, @katannshaw, and @drupa11y
admin/content
and change the column the table is sorted by by keyboard.Active
4.0
User interface
It affects the ability of people with disabilities or special needs (such as blindness or color-blindness) to use Drupal.