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Sometimes a heading tag is for a multi-line heading where a a separate heading tag for each line would result in erroneous auto-generated TOC.
Also a <br /> is often for a heading that is logically two lines or two long for a single line would look strange with an arbitrary position for the word wrap with big font or smaller screen.
So while it's perfectly possible to find only the newlines embedded in a heading and put a space instead it may not be what is really needed.
Though, in an ebook, I'd only ever have <br /> in a heading, if anywhere, as extra space elsewhere is better done with paragraph CSS.
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