Private DNS VNet Link registration in Multi-Subscription environment

[schoenr79]

I have a question to the sample file i linked here. The usage of the lz_key attribute let me assume that it is possible to create a Private-DNS-VNet-Link in a remote subscription.

Does this mean: It's only possible to link from the origin subscription (level 2 connectivity) to the remote subscription. And has
the remote subscription in a lower level or could it be also in an higher level?

I think there is a limitation by the azurerm provider itself --> https://registry.terraform.io/providers/hashicorp/azurerm/latest/docs/resources/private_dns_zone_virtual_network_link
If I want to do remote registration from level 3 to level 2 it requires that the resource id of the dns zone itself has be added to the resource. Im i right?