The DIV element is a generic, catch-all Block Formatting element with
an implied line break before and after. Within the realm of Style Sheets,
this element is nest-able to allow hierarchies of sections, subsections or
chapters to be defined. This nesting ability also allows for powerful
Style Sheet mechanisms to be applied.
The recent addition of the many linking attributes to DIV and SPAN
appear to be an attempt to expand the generic block and in-line
capabilities of these two elements.