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Originally Posted by ghostyjack
I've always assumed this was just down to personal preference.
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It IS just a personal preference. The use of Sigil in creating epubs has inculcated an
"h tags for sections/chapters/etc" mentality because for a long time, that was the only/easiest way to get a working ToC with that program. Now Sigil allows you to build your ToC from scratch if you so choose. I rarely use
any h tags at all in my epubs anymore.
The reason? <h> tags in epubs that are converted to mobi always result in a page-break. I don't always want a page-break where I use header-type text in my books.