At some point Writer "invented" the "LS" and "LE" tags to include explicit hyperlinks for automatically generated tables. Unfortunately that change was made very "narrow-minded":
1) It took me quite some time to find out about this change (poorly documented)
2) Old documents aren't "upgraded" automatically, to older documents that had working hyperlinks in table of contents (TOC) now don't have working hyperlinks until you manually add LS and LE tags at the right places in the table definition.
So far for the past, but now the real point:
3) Not all types of tables allow inserting LS and LE tags:
Table of contents: OK
Index: not OK
Table of figures (images): not OK
Table of tables: not OK
User-defined tables: not OK
Table of objects: not OK

I see no point why LSS and LE are restricted to TOC. Please fix the implementation, or revert to something sane!