Well, personally, I like this article from Divya Manian, which explains that semantics really don't matter, as most people seem to think. In most cases, people will view your page in a web browser and will not know what your basic css or html structure is, and, as such, it doesn’t matter as long as it looks beautiful and works.
Most search engines and computer accessibility software will determine that this is independent of your particular markup, unless you specifically try to stop them. Of course, moving your navigation to a tag navigator will help smarter software, but smarter software will understand it anyway.
Worrying about whether your code matches the semantics will not give you enough tangible benefits to take the time to decide whether rel=up “best way” for your navigation code. Do not waste your time, just enter the code of your site. (Unless, of course, you are not paid by the hour.)
John stimac
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