The `headingoffset` HTML attribute, recently announced for Firefox behind a flag, is being mistakenly celebrated as a revival of the long-dead Document Outline Algorithm. It is not. `headingoffset` lets authors manually offset heading levels for descendants of a given node — useful for content reuse — but it still requires intentional author decisions. The browser gains no new understanding of content structure. Key constraints: values must be non-negative integers between 0 and 8, values over 8 max at level 9, and `headingreset` can override it. Authors should not use it until browser support is confirmed, and should not expect it to automatically resolve heading level problems in imported or user-generated content, as doing so risks WCAG violations.
