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You do understand that the nav document and the html TOC are two different things, right? The nav myst be kept fully machine parseable at all times as it fills the role the epub2 ncx fills. But you can remove the nav from the spine and use a separate html TOC that you fully control to present to the e-reading user. In that you can use and formats or tags you want. That said, using proper heading tags is important for accessibility and screen readers.
If all you want us to change the heading in the h1 tag from "Table of Contents" to something else in the nav, that is safe to do but use of the nav tag, epub:type and proper nesting using ol and li tags can not be removed in the nav.
So you might want to remove the nav from the spine and create an html TOC and modify it to your hearts content.
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