Hans,
here is a minimal sample:
\setupinteraction[state=start, focus=standard]
\starttext
\completecontent
\dorecurse{25}
{\section{Section}
a\footnote{}}
\stoptext
Links for lists and notes both honor the standard focus in LMTX, but in
MkIV named destinations for links don’t work (only for notes).
The attached patch fixes the issue (and it contains the same code as
strc-lst.lmt).
Could it be included in ConTeXt?
Many thanks for your help,
Pablo