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Effectively they will do the same thing. However, the link will point to the element with the ID. <h4 id=...> would link to the <h4> tag, while <a id=...> points to the actual letters themselves. If you have some bizarre css styling it could throw off your result. Such as:
CSS
h4 {margin-top:15em}
or
a {margin-left:75%}
could have the link point to the incorrect page on smaller screens, or the wrong point on the page.
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