Thank you, Basj, for testing it out. I'm posting a video per your request, but first I do want to point that in your video the issue does appear, briefly, between the 7- and 8-second marks. When you switch over to the desktop with Settings and you move the pointer around at the bottom, for a moment the pointer changes to a vertical resize tool (double-headed arrow up-down) for no reason. You'll see it in my video below as well, but I thought it prudent to point it out.
In my video below, I have four desktops (conveniently labeled "Desktop 1", "Desktop 2", "Desktop 3", and "Desktop 4"). For the demo I'm switching between 2 and 3. Desktop 2 has the Start11 Settings app showing the state of the Rounded Corners option ("The Option").
0:00 - The Option is turned off for both Maximized and No Maximized options. Taskbar shows and hides as expected.
0:37 - Switch to Desktop 3, where the Paint app is maximized. Note the buttons on the right side of the status bar (Fit to Window and Zoom Level), which are hidden under the taskbar when the taskbar is visible. Here the taskbar is correctly hidden, and therefore I can interact with the buttons, and the buttons change state and show a tooltip when the pointer hovers over them.
0:59 - Switch back to Desktop 2, where I show no anomalies where the taskbar would be.
1:12 - I switch on The Option for No Maximized Windows, leaving The Option for Maximized Windows turned off.
1:28 - Switch back to Desktop 3. Note that the taskbar is (ostensibly) hidden, and the full maximized Paint window is visible, including aforementioned Fit-to-Window and Zoom-Level options.
1:32 - I hover over the Fit-to-Window and Zoom-Level buttons. They don't change state and no tooltip appears.
1:38 - Move the pointer up to where the top of the taskbar would be if it were visible. The pointer changes to a vertical resize tool, indicating readiness to resize the taskbar.
1:41 - Move the pointer to open the Zoom Level popup. Note the tooltip that appears is actually the tooltip for the System Tray Hidden Icons expander.
1:43 - Click now forces the taskbar to appear and the System Tray Hidden Icons pop up.
1:50 - Once the taskbar is hidden again, the Fit-to-Window and Zoom-Level buttons are accessible again.
1:58 - Switch back to Desktop 2, where I show that the vertical resizer now shows up in the empty part of the desktop where the top of taskbar would be. I also show tooltips that should only appear when the taskbar is visible, such as app previews when hovering over the taskbar app icons.
2:15 - I switch on The Option for Maximized Windows, to synchronize the two settings, and for the rest of the video I show that the issue has gone away.
In conclusion, the bug appears to be linked to switching the rounded-corner style between Maximized and No Maximized states when the two states don't have the same style. In further testing I have determined that simply maximizing or un-maximizing a window while the taskbar is hidden causes the issue to show itself.
I hope I have been sufficiently thorough in my demonstration.