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trillianjedi - 7:50 pm on Feb 9, 2006 (gmt 0)
Yes, I know - I'm nit-picking a practical rather than technical point here. Actually I thought your original description of "role" versus visuals was excellent and technically very correct. I'm just thinking from a practical point of view, if you use a <p> tag, and you don't style it, you will introduce default styling. So in reality, it will have a visual effect that you must either live with, or override. The <br /> tag, on the other hand, has no such effect.
What determines the display is either the styles you specify or - in their absence - the styles specified by default by the browser.