@heading and friends are unaffected by @lowersections. One would expect the following to output Foo and Bar at the same sectioning level, as is the case without the @lowersections command:
\input texinfo @setfilename test.info @settitle test @lowersections @section Foo @heading Bar @bye However, Bar is output one level higher than Foo. This is easy to see in the HTML produced by texi2any --html --no-split, where Foo uses <h4> and Bar uses <h3>. This happens with texi2any (GNU texinfo) 6.0 and 5.2, but it seems to work properly on an older makeinfo (GNU texinfo) 4.13. Quinn Grier