I had wondered if there was any value in wrapping the html export in
<div> </div> sections to match the structure of the org file.

For example, rather than:

<h2><a name="sec-1">1 Heading</a></h2>
<p>Text
</p>
<h3><a name="sec-2">1.1 Subheading</a></h3>
<p>More text
</p>
<h3><a name="sec-3">1.2 Further subheading</a></h3>
<p>Still more text
</p>

export:

<div><h2><a name="sec-1">1 Heading</a></h2>
<p>Text
</p>
<div><h3><a name="sec-2">1.1 Subheading</a></h3>
<p>More text
</p></div>
<div><h3><a name="sec-3">1.2 Further subheading</a></h3>
<p>Still more text
</p>
</div>
</div>

Aside from the minor drawback of making the file a bit bigger, it
should have no negative effects, but it would have at least two
benefits:

1) It would be very easy (via CSS) to apply styles to match the
structure of the file e.g. indenting lower level sections.  See
attachment for example.

2) It should make it easier, with xslt to manipulate the exported files
e.g. to extract specific sections
-- 
Mike