No. The include columns are what you specify in the INCLUDE section of the index definition
"Each index row contains the nonclustered key value, a row locator and any included, or nonkey, columns"
The row locator is the RID (if the base table is a heap) or the clustered index key (if the base table is a clustered index). BoL doesn't say anything about where in the index those go, and that's all I've been trying to explain.
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