Absolutely, e.. an offset of +2:00 in e.g. 2023‐06‐28T18:00+02:00 could mean Berlin in the summer (Central European Summer Time, clocks will change) or in Johan

Absolutely, e.. an offset of +2:00 in e.g. 2023‐06‐28T18:00+02:00 could mean Berlin in the summer (Central European Summer Time, clocks will change) or in Johannesburg (South African Standard Time, not summer and clocks don't change). Same offset, different time zone, different clock change rules. As you note, for some uses this _does_ make a difference and tracking which one you have can in these cases be important.