IndexOptimize and rebuild heaps

[prhan]

I have updated IndexOptimize script to include Heap maintenance following Brent Ozar’s recommendations for fixing forwarded records.
https://www.brentozar.com/archive/2016/07/fix-forwarded-records

IndexOptimize is excuted weekly as:

EXECUTE dbo.IndexOptimize
		@Databases = N'USER_DATABASES'
		, @LogToTable = N'Y'
		, @UpdateStatistics = N'ALL'
		, @OnlyModifiedStatistics = N'Y'
		, @StatisticsSample = 100

However it seems like Heaps are not rebuilded due to high forwarded record counts of Heaps.

/*
https://www.sqlshack.com/forwarded-records-performance-issue-in-sql-server/
*/

SELECT
    OBJECT_NAME(DIPS.object_id) as DBTableName,
    DIPS.index_type_desc,
    DIPS.avg_fragmentation_in_percent,
    DIPS.forwarded_record_count,
    DIPS.page_count
FROM sys.dm_db_index_physical_stats (DB_ID(), DEFAULT, DEFAULT, DEFAULT, 'DETAILED') AS DIPS
WHERE /*OBJECT_NAME(DIPS.object_id) = 'ELMAH_Error' AND*/ forwarded_record_count is NOT NULL

I suspect I might be missing a specific parameter or threshold setting. Could someone review my execution logic or suggest if I need to adjust the fragmentation levels to trigger a rebuild on these Heaps?

[Stiffboard]

IndexOptimize do not rebuild heaps.

I got my own take on this: https://github.com/Stiffboard/AdminDBA/blob/main/2.7-HeapMonitorAndRebuild.sql