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Wait until you see what the <u> is used for.
Does it matter, for SEO, screen readers, accessibility, price of tea in Marphoackdupenot? No. :-)
So I'm not sure where everything is these days.
<b> is less memory used over <strong>
How many are coding HTML 5 right now?
How many browsers are fully HTML 5 compliant?
Has HTML 5 actually been finalized and rolled out?
I am wondering, though, if a site is using a tag in the wrong way, could this work against a page/site and affect rankings?