Export as PDF options. Export outlines as named destinations

I am playing with the Export as PDF options in the attached file, and I am running into some problems, or maybe I am not understanding the options.
Lorem.odt (106,1 KB)

On the Link page on Export as PDF dialog, there is an option Export outlines as named destinations that does not work for me or maybe I am not understanding it well.

According to the help The bookmarks (targets of references) in PDF files can be defined as rectangular areas but I don’t see any rectangular area.

In another paragraph it says Enable the checkbox to export the names of objects in your document as valid bookmark targets, according to which I could refer to bookmarks created by me or to named images (all of them).

And finally it says This allows you to link to those objects by name from other documents. As far as I understand this, I could reference named objects like …/Lorem.pdf#bk1 or …/Lorem#image1 or reference some outline like …/Lorem#Lorem or Dolor.

Am I wrong in my assumptions or am I doing something wrong?

What would I have to do to call my document from somewhere else and have it positioned, for example, in the heading Aliquam

Version: (x64) / LibreOffice Community
Build ID: e1f30c802c3269a1d052614453f260e49458c82c
CPU threads: 4; OS: Windows 10.0 Build 19044; UI render: Skia/Raster; VCL: win
Locale: es-ES (es_ES); UI: en-US
Calc: CL

There is a bug report tdf#130230 which has just been closed INSUFFICIENT DATA, you might want to add to it if you have details you can supply.

I find that the target name gets broken by the characters that Writer uses for links e.g. the pipe and the type of link so |graphic becomes %7Cgraphic.

Original odt:

Exported PDF:

Reading bug report tdf#104804 I see the same question as yours. I tested an exported version of your document to View named destinations in a PDF file - PDF Tools but no named destinations were visible. You might like to experiment further.

I am still trying to understand how it is supposed to work. This comment from the bug report helps a little:

Named Destinations are created. But only from the bookmarks (to names objects). And the resulting Named Destinations are not visible as bookmark in a PDF reader side panel, since it are destinations “to link to those objects by name from other documents.”