It's what goes into the Table of Contents in an ebook. And ebooks for the most part don't let you pass "Go" without distinct chapters in hand. So you won't get far with only undifferentiated chapter headings.
The real question is true semantic markup needed! You yourself have mention that the semantics is
in the mind.
Besides, what is a Chapter title? It, too is a paragraph, in most cases!
regards
Keith.
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