So, my suggestion here was not to convert TeX input to HTML.
Instead my suggestion was just to convert TeX output, that is, a DVI file, to HTML. Why? Because a DVI file is essentially just text, or, as I outlined, it specifies put this character at these coordinates on the page, put that character there on the page, go to a new page, etc.
To be more clear, say, about the file reading-writing, that happens when the TeX program reads the user's TeX input and before the DVI file is generated. Given only the DVI file and displaying it, there is no file reading-writing.
So, it looks like could convert TeX DVI output to HTML.
You pointed out that maybe HTML with a browser has more flexibility than TeX output. Okay, maybe. But I didn't claim that, given an HTML file, there would be a TeX input file and a corresponding TeX DVI output file that my envisioned converter would convert to the given HTML file. Instead, I just claimed that for a given TeX and DVI file, the converter would generate an HTML file.
Or the converter would be a function from the set of all TeX DVI files to the set of all HTML files. That is, for each TeX DVI file there would be a corresponding HTML file from the converter. But the function would not be onto the set of HTML files, that is, not all HTML files would be a value of the converter; not all HTML files could be obtained by using TeX input, the TeX program, the DVI file and the envisioned converter.
You also mentioned some ways in which HTML, say, with <div>, is more flexible than TeX. Fine. But I was discussing just converting TeX DVI to HTML.
And, again, I see no way to convert TeX input, which is a programming language, to HTML, which is not a programming language.
Whew!
More clear now?