I use heading styles. Perhaps I didn't explain clear enough what I'm doing in LO Writer.
My system works 100% with
Calibre's Automatic TOC generation. I don't send docx to anyone, it's only for Calibre.
Our epub2 files from Calibre work perfect with Amazon's KDP. We've checked their retail kf7, kf8 and KFX from our uploads.
Indeed for the proofing of drafts we just use the wordprocessor autogenerated contents page and the heading levels.
Anything not to appear in a ToC is set as "Text Body" in the paragraph style. The names and menus etc in styles are not quite the same in MS Word & LO Writer, but functionally the same and LO Writer exports to docx properly.
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If you use para styles for the TOCs, it won't work.
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Everything in LO is a "para style". But in Paragraph Style and "Outline and Numbering" tab you set Outline: Outline Level to "Level 1", "Level 2" etc (or "Text Body" if it's NOT a heading). Obviously "Numbering Style" is set to none. Never ever use built-in list numbering styles for ebooks, heading or not. Explicitly add numbers to list items.
Using up to only two levels is recommended.
So there is nothing to kibitz, I'm doing exactly what you are writing, it's just the terminology is LO Writer, not MS Word. Exactly the same.
I've forgotten what the MS Word equivalent is as I stopped using Word about 7 years ago!