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For context on what the OP means by "this makes the document structure completely flat to screen reader users", I highly recommend this video. It features a blind web developer navigating websites which do and do not make proper use of headings:

http://www.youtube.com/watch?v=AmUPhEVWu_E

It literally changed the way I thought about web development and accessibility.

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I would take it a bit further and ask all web developers to try to use your own site with a screen reader and turn off your monitors. It's quite an experience. For Windows, use JAWS, for Mac, use Voiceover (it's free and embedded to Mac OS)

> It's quite an experience

It is, but it is mostly meaningless unless you are willing to spend a lot of time doing that and thus coming closer to the true experience of the blind users.

For Linux, use Orca, also free and in most repositories.

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