A few hours later I finally found a resource explaining this - so I thought: might make it a bit more accessible...
Source: https://circuitlabs.net/led-pwm-controller-ledc-of-esp32/
Hpoint (Horizontal Point / Phase Control):
Each channel has an hpoint register. This value determines the phase of the PWM signal by defining the timer count value at which the duty cycle begins. For most simple LED dimming, hpoint is set to 0. By using different hpoint values for channels sharing the same timer, you can create phase-shifted PWM signals.
self-answer: hpoint is the phase offset of this channel in the same resolution as the pwm itself.
So, it ranges from [0..2^DUTY_BITS-1]
self-correction: on first sight it can be regarded as a phase offset, but it is not!
As @timemage pointed out, the official technical refefrence states in Chapter "28.2.3 - Channels" (pg.630ff):
A channel takes the 20-bit value from the counter of the selected high-speed timer and compares it to a set
of two values in order to set the channel output. The first value it is compared to is the content of
LEDC_HPOINT_HSCHn; if these two match, the output will be latched high. The second value is the sum of
LEDC_HPOINT_HSCHn and LEDC_DUTY_HSCHn[24..4]. When this value is reached, the output is latched low.
Basically this means, that HPoint gives an offset, but rather in the style of a "Phase Gate Control" (Phasenanschnittsteuerung in German):
- a duty cycle still beginns with the internal counter at zero and ends with it reaching [2**duty_bits+1] and wrapping around.
- HPoint shifts the turn_High point as well as the turn_low point
- with HPoint > 0 you won't be able to reach 100% duty