Pixel Depth offset and Z-Prepass

Development Rendering
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1

Allegedly the z-prepass is rendered without taking material into consideration. So how does pixel depth offset be able to affect depth result?

I was able to find the function that apply PDO to depth buffer (in DepthOnlyPixelShader.usf):

			ApplyPixelDepthOffsetToMaterialParameters(MaterialParameters, PixelMaterialInputs, OutDepth);

Does that imply that material expressions related to depth actually being processed?