If the container instructions say to set the TZ
variable, this means that they bring all the necessary timezone information (for all timezones around the world) with them inside the container. For Alpine Linux, this would be the 1.5 MB (uncompressed) tzdata package.
If you are instructed to link to those files on the host system, the container usually doesn't come with the tzdata
package and the only way for it to use your timezone is to use the information from the host system by mounting the 2 files.
However, if you don't mount these files, the container will usually run in UTC and won't observe DST. So, all the times in log files and everything regarding time will be in UTC.