So far, it is you and I!
Guideline 2.4 Navigable: Provide ways to help users navigate, find content, and determine where they are.
^ There is a link above that takes you to a section discussing programmatically determined link context. Another confirmation that inline links within content are of of high value.
The WCAG has been one of my primary resources over the years for "refined" information when it comes to document structure. I typically strive for at least WCAG 1.0/WAI-A validation. If your HTML validates, there is a strong chance you will pass the WAI-A validation.
You bring up one of the first focal points for me. I've been a long time proponent of using the keyboard to navigate web pages. The first order of business is the
tabindex. If you've structured your document properly, you won't even need to worry about this. Go to one of your lengthiest forms. Start from the web address window. Now tab your way through the document. Is the tabbing order correct? Can the user tab from one link to the next, and from one field to the next? In sequence as it is laid out on the screen? Naturally? If so, then the
tabindexis not required.
I've come across some sites that have totally borked the tabbing index due to their use of <div>s in place of what should have probably been a <table>. You could not tab through the form properly and someone didn't take that into consideration. Layout in that instance forces the use of the
tabindexso the user can utilize their keyboard for navigation.
I'm prepared to do major battle with this topic! I spend more time at the W3, WAI and WCAG than any other site, besides WebmasterWorld. :)