Not using package encoding on -package.Rd file

[llrs]

Roxygen2 doesn't seem to use the Encoding set on DESCRIPTION for the -package.Rd file.
See the example package: "encodingRoxygen2Error".
Once cloned locally it can be checked with the following code (with R-devel):

rd <- tools::Rd_db(dir = "encodingRoxygen2Error")
rdc <- lapply(rd, tools::checkRd)
rdc[lengths(rdc)> 0]
$`encodingRoxygen2Error-package.Rd`
checkRd: (-1) encodingRoxygen2Error-package.Rd:12: Non-ASCII contents without declared encoding:
  ': Lluís Revilla Sancho'

The fix is simple, add use #' @encoding UTF-8 while documenting "_PACKAGE". But on Rstudio the tooltip when using @encoding says that the usage of encoding is discouraged.
Related, I couldn't find the documentation for the @encoding tag on the documentation.