Wallcraft, probably I should go back an re-post my intro message that didn't go through the first time, since it'll make a lot more sense then, but I'm converting a DAISY 3 text book (which should be OEBF compliant) for use on the Kindle. Navigation in DAISY books is somewhat unusual in that we typically navigate by heading level or by page using markup, and then by smaller increments using text features.
Typically, H1 marks chapters, H2 and sometimes H3 mark subheadings. Pages are marked in a different way.
DAISY books are generally intended to be spoken either by a speech synthesizer, or as recorded audio books with a lot more navigation than you'd get from, say, Audible.com books. It's possible to have a combination text and audio book (which is great for people with dyslexia), but they're not very common.
DAISY isn't commonly used other than by those with disabilities, though as of DAISY version 3, as I said, a DAISY book should be OEBF compliant.
I'll try the HTML. Maybe there's a good way to programmatically generate the TOC from the heading level navigation used by the books? Just a thought.