Related Issues
Each of these related issues should be considered when designing and implementing the new component. When this issue is resolved, these related issues should be closed.

• [autocomplete] useAutocomplete hook disabled option can be clicked #44
• [autocomplete] Refactor useAutocomplete to use Base UI building blocks #45
• [autocomplete] Fix type for multiple values to use readonly arrays #55
• [autocomplete][docs] The Tailwind code demo doesn't include item focus styles material-ui#44483
• [autocomplete] Create the unstyled component #27
• [docs] Document headless Multiple values Autocomplete in Base UI #20
• [autocomplete] :active pseudo-class styles not applied on option press in Firefox #265

Related issues in Material UI's Autocomplete:

• [autocomplete] Support values other than raw options material-ui#23708
• [autocomplete] Differentiate hover & keyboard states material-ui#23916
• [autocomplete] Update to ARIA 1.2 material-ui#25365
• [autocomplete] getOptionLabel callback is getting the value instead of option object material-ui#31192
• [autocomplete] The onHighlightChange event is triggered by child elements of the list item material-ui#31383
• [autocomplete] ArrowUp must be pressed twice to bypass disabled items above material-ui#32280