 Post-randomization adjustment changes a treatment estimand

A treatment consequence is not interchangeable with a baseline covariate in an intention-to-treat analysis. Let randomized $Z$ be independent of $U,\epsilon$, and let actual intervention use be $D=Z+U$, with $Y=D+\epsilon$ and independent centered errors. The assignment changes the mean outcome by one. But the conditional expectation $\mathbb{E}[Y\mid Z,D]=D$ has coefficient zero on $Z$. Thus adjustment for the post-randomization variable $D$ changes the estimand even in a simple identified linear regression.