IIRC the TOC tool will generate additional anchors (if needed) when using H# tags as markers. (I prefer the per file method, so the filename is sufficient)
Now if you are desiring an active jump to HTML TOC, you will need to code that
by using existing content as the key, you can calculate targets with REGEX
You can always pad numeric only (42) values with an alpha prefix (LUE42) to keep things valid
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