My understanding of it has always been that headings are contextual based on the sectioned content. So for example, a post contained within an article tag should restart heading prioritization from H1.
From HTML Standard
The first element of heading content in an element of sectioning content represents the heading for that section. Subsequent headings of equal or higher rank start new (implied) sections, headings of lower rank start implied subsections that are part of the previous one. In both cases, the element represents the heading of the implied section.
I’d be surprised if Google didn’t account for this. Is there any evidence we can see that SEO has been confused by this?