GoHome logic varies between different models, the logic described here is the one used by most models.
1. When return is triggered
The aircraft head will be facing towards the home point and the gimbal will remain in the same position.
2. Reach above the home point
The aircraft head will rotate to the takeoff direction, and the gimbal will remain in the same position.
3. When landing
The aircraft head will point to the takeoff direction, and the gimbal will be centered when it is about to land on the ground.
Q1: Is it possible to change the head and gimbal heading when returning to the ground by MSDK?
-->You can try to use MSDK to adjust the gimbal orientation, but you can't change the aircraft head orientation.