Is this a "bug" in the depency check during installation?
No. The plugin installs the pve-headers meta package which is currently pointed at the 6.8 headers by proxmox. What issue is this causing?
just the question as I said it is a little confusing to install newer and two kernel headers for the running kernel as normally only the corresponding kernel headers should be installed.
While I get that the 6.8 kernel is not installed, it is very common to have more than set of kernel headers installed. Other plugins use the meta package as a dependency to eliminate having to maintain exact package name versions. Other than using a little bit of space, I don't see any issue with leaving it this way to eliminate me having to update and release packages every time there is a new version.
Ok so everything is fine, it was a little confusing for me. 
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