Lorem ipsum dolor
etc. etc.
This test page checks for incorrectly nested headings. Headings should be used properly to provide a meaningful outline to users, allowing them to skim the page to get a grasp of the document. Some users may use tools that use heading levels to programmatically generate such outline, so using headings logically - making sure no levels are skipped, mainly - is important.
At AAA level, this warning turns into an error as a failure of Success Criterion 2.4.10 (Section Headings). At lower levels, a warning is emitted: there are examples in technique H42 (Using h1-h6 to identify headings) that suggest order in the document need not necessarily be relative.
Error at AAA level; warning at lower levels. If the first heading is not a h1, the message instead states, eg. "This h4 element appears to be the primary document heading, so should be an h1 element."