Robert A. Rosenberg wrote:

The use of <em> and <strong> in lieu of <i> and <b> is aimed NOT at the
visual presentation (ignoring screwing with the em->i and strong->b
mappings via CSS) but at AUDIO (ie: Screen Reader) presentation.

I would respectfully disagree.  Whereas <b> and <i> were targetted
specifically at visual rendering (since they denote "bold" and
"italic", which are not inherently meaningful for other media), <em>
and <strong> are targetted at /all/ forms of rendering, since
"emphasised" and "strongly emphasised" are media-neutral.  They do,
of course, work well with audio renderers but equally well with visual
renderers.

This is, I believe, an important point, because if it is not stressed,
those writing for purely visual media may still perceive no need to use
<em> and <strong>; it would have the unfortunate effect of relegating
them to second-class citizens in the markup world, whereas in fact
it is <i> and <b> (and their ilk) that need to be relegated, then
deprecated, and finally forgotten.

Of course, the text-to-speech
mapping could in theory treat i the same way as it treats em,

Yes, it /could/; but it would be guessing in the dark.  There is
no way to know whether an author who wrote <i>Felix domesticus<i>
or <i>τέλος</i> intended them to be emphasised or not from the
markup alone.

Philip Taylor
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