I guess "conceptually" was not a right word.
For humans, they are the same thing. <div> is a tag that is used
to bundle several declarations.
For computers (especially for validators), they are different in
the sense that they have to remember which type of <div> they
are looking now.
<include> and <externalRef>, on the other hand, do a different
thing.
So, I feel that providing two separate names for <div> is too
much compromise to computers.
What is the right word? perceptually?
--
Kohsuke KAWAGUCHI +1 650 786 0721
Sun Microsystems