@alfonsoml yeah, it'll depend on how the tool gets its information. If it's reading the DOM itself, then it'll get the wrong answer, but these tools tend to read the a11y tree, and we expose the correct level there when you use headingoffset.
@mausmalone personally, I've had this problem from Apache SSIs to Markdown includes to components like the example. But maybe I've been hit by this issue more than most folks though.