> And the big benefit to using <strong> and <em> - if CSS is off, the
> visitor at least gets some indication that those particular
> words/phrases have a bit more importance than their surrounding text.

How is that different from <b> and <i> ? The main difference is that
<b> and <i> are visual only whereas <strong> and <em> give the text
semantical meaning. Underline is the same thing: It is only visual and
doesn't have any semantic meaning. On the web it is even more
confusing as underlined text indicates a link and not an emphasis.
Therefore simulating <u> with spans is just not sensible.

-- 
Chris Heilmann
Book: http://www.beginningjavascript.com
Blog: http://www.wait-till-i.com
Writing: http://icant.co.uk/
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