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ODT exporter creates native cross-references for internal links. It creates Internet-style links for all other links.
A link with no description and destined to a regular (un-itemized) outline heading is replaced with a cross-reference and section number of the heading.
A ‘\ref{label}’-style reference to an image, table etc. is replaced with a cross-reference and sequence number of the labeled entity. See Labels and captions in ODT export.