In the Vault of Incarnates dungeon journal, the item level of loot increases by 3-4 every couple bosses! This means that as you progress further into the raid, you’ll start getting higher item level drops.
Incremental Item Level Scaling Over Bosses
If you look in the Dungeon Journal on the Dragonflight Beta, you can notice that the item level scales every couple bosses in the Vault of Incarnates raid.
Boss #1 starts at the minimum item level for the difficulty.