Headings are attributes to their children
Headings are inherited context for their children

A heading applies metadata/context to its descendant blocks.

Example
In:

## Risks - Missing deadline - API instability

both list items inherit section = Risks.

    Why it matters
    This makes headings queryable structure, not just formatting.

    Edge cases
    What happens with nested headings, moved blocks, embeds/transclusions, or blocks under no heading?

Org-Mode

In Org, headings define a subtree, and properties/tags on a heading effectively apply to that subtree unless overridden. So a heading is not just a label; it’s a structural parent whose attributes contextualize all child content.

A heading names and scopes a subtree. Its title, tags, and properties act as attributes inherited by the blocks beneath it.

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