The outliner would tagg all existing local IDs (for remap from linked reference data to newly created overrides) when creating a new override. This would become critical issue in case there is several existing copies of the same override hierarchy (leading to several hierarchies using the same override). Further more, BKE override creation code would not systematically properly remapp linked usages to new overrides one whithin the affected override hierarchy, leading to potential undesired remaining usages of linked data.