On https://en.wikipedia.org/w/index.php?title=User:ESanders_(WMF)/sandbox&oldid=877762681, the bottom heading ("Heading 2") has a section id of 2 in PHP (see section edit URL), but in Parsoid it has a section ID of 5 (https://en.wikipedia.org/api/rest_v1/page/html/User%3AESanders_(WMF)%2Fsandbox?redirect=false)
The DOM spec claims "The data-mw-section-id attribute will either be "0" or greater and correspond exactly to a PHP section ID (as used for action=edit for example)"