I've seen that a couple of time when the cover image was tagged with a hx tag and a caption also had a hx tag. More commonly in the title page where the book title gets a h1 tag and the series/subtitle and author get a h2 tag. One reason why I use KindleUnpack for azw3 files that I obtain since it does not split files in the background and does spit out something much closer to the original ePub input file.
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