Does shirk (associating partners with Allah) occur in tawhid al-asma' wa al-sifat (oneness of the names and attributes)?

Question:
I repeat the question. May Allah reward you, this questioner asks: Is there shirk (associating partners with Allah) in tawhid al-asma' wa al-sifat (oneness of the names and attributes) as there is in tawhid al-uluhiyyah (oneness of worship)?

Answer:
Allah (Exalted and Majestic is He), yes. Whoever denies the names and attributes of Allah, or likens them to the attributes of His creation, has affirmed partnership between the one who is likened and the one to whom he is likened. Yes.