Problem with nested projected content

[YuliyaReut]

Which @angular/* package(s) are the source of the bug?

Don't known / other

Is this a regression?

No

Description

I have a child component(TabItemComponent).
In a parent component(TabsComponent) I display items(as projected content) with using ngTemplateOutlet and don't use <ng-content>.
I want to create some wrapper (like TabsWrapperComponent) and put there TabsComponent and in this component puts some items which will be there always, and after that use TabsWrapperComponent instead of TabsComponent in which I can pass as a projected content other items if they are.

The problem is TabsComponent can't find ContentChildren if they are passed across projected content to TabsComponent in TabsWrapperComponent.

In a test app only headers items show , but the panel items should too

I also tried to do it not with template variable, but with directive. It is strange behavior, that angular component can't find ComponentChildren by directive if directive is applied, because the projected content to the wrapper above TabsComponent it is also projected content to TabsComponent

The problem is here
How I handle it is here

Please provide a link to a minimal reproduction of the bug

https://stackblitz.com/edit/angular-ivy-8pssex?file=src/app/app.component.html

Please provide the exception or error you saw

No response

Please provide the environment you discovered this bug in (run ng version)

No response

Anything else?

No response

[montella1507]

#43946

Maybe related

[YuliyaReut]

@montella1507 unfortunately I don't think so :(