sorry, I can't stop to look at the oo.org sources :)

comment within the code;

// If a parent paragraph style of one of the parargraph styles, which
// are assigned to the list levels of the outline style, has a list style
// set or inherits a list style from its parent style, the outline style
// has to be written as a normal list style to the OpenDocument file
// format or the OpenOffice.org file format.

and at another place (there are much more but areas dealing with 
the "outline-style" and connecting/disconnecting them together with e.g. 
paragstyle or liststyle. But there are no merges of the styles done at all 
since that's only needed on saving);

// delete assignment to list level of outline style.
rBase.pNewBase->GetCollection()->SetOutlineLevel( NO_NUMBERING );

So, that's what I was refering to with oo.org internal presentation != 
odf-presentation and imho it makes quit a lot of sense here to 1) easier the 
sourcecode and 2) gain enough flexibility for future extensions to the specs.
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