Depending on the theme, if there was a header, the border ends up painted lower than it should be, and clipped by the header.
7-Zip file manager, the reason why the offset was added in 5f0dcf79185941c4faff35d1cc9c758160f3a27d in the first place, still renders correctly.
Before:
![before](/uploads/8321f45c657469278b2787edfa147b20/before.png)
After:
![after](/uploads/013241f4cd3b893c7f4073b6a9fe8119/after.png)
EDIT1: Actually compared screenshots of 7-Zip file manager and looks like the headers are now painted consistently after highlighting them.
![7zFM-before-hilite](/uploads/64fe3fb80002c847c2e9270337bab4e8/7zFM-before-hilite.png)
![7zFM-after-hilite](/uploads/4db4778c2ad6d27eddbd4a1202b41881/7zFM-after-hilite.png)
-- v3: comctl32/listview: Exclude header area in WM_NCPAINT.