Reserved Characters in Property Names when used in CONTENT & MERGE

I couldn’t find this documented anywhere (although it does seem to work without any issues), so I wanted to confirm that there is no need (or maybe even no ability) to back-tick delimit property names when used in JSON structures when using CONTENT or MERGE in an INSERT or UPDATE.

Essentially, that by using CONTENT or MERGE, the property names need only follow JSON conventions, and even leading “$” or “#” are simply treated as normal characters.

Of course, if you later need to use those properties in a WHERE or MATCH, they would then need to be back-tick delimited in that context.

Is my thinking right on this?