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No, the headings are perfect if done correctly. I've been doing this for years. The docx Save As and Calibre import has TOC and Headings Ok. But you must not open and save the docx in LO Writer ever, only edit odt, as LO converts docx on import and save.
I've a copy of Word 2007 I occasionally use to check what LO Writer is doing with a docx, but I've not needed to for over a year.
Literally hundreds of docx to Calibre import/conversions. The odt import simply is poor on styles to CSS conversion and other aspects (I forget). Kovid recommended I use docx and since then the issues I had with odt are gone.
LO Writer does Save As of docx fine if it's an odt with correct styling. But if you open the docx and save it in LO Writer, even without changes, it messes up the Word headings, links and styles. Especially page styles. Only ever do an EXTRA Save As in docx after Save of the odt and then without edit revert to the odt version!
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