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I love this technique and have argued for it (and tinkered in kind) for a while now.
I do have a point of concern when it comes to implementation: please, please, please… don’t through out the semantics.
For example, any style guide (live/dynamic or not) which claims “all H1s are… and all H2s are… and all H3s are to be styled as such” — site wide and without regard to context — does, thereby, strip said heading elements of their respective semantic meaning and reduces them to style attachment elements.
Better to use spans at that point.