To put it in context, who is the guideline supposed to help?
1. The ‘normal’ group, with normal vision and standard browsers. * 2. People who change their browser settings, or are on unusual resolutions. 3. People who need increased font sizes, at normal resolutions. 4. People who magnify the screen (and may adjust browser as well). 5. People on linear browsers, such as screen readers, text browsers and some mobile devices. * I’m using normal as in ‘normal distribution’, i.e. within a standard deviation. No offense intended. Group 5 is catered to by using a CSS layout (well), because the source order can be better controlled. Group 1 should ideally not be affected by whatever decision is taken on this issue. That leaves those who most affected by this checkpoint, those who change font/screen size or magnify the screen. In practice, for a layout to work on a wide range of screen resolutions and font sizes, it should be (at a minimum) tested at: • 800×600 at max font size in IE, preferably with the accessibility options set (to ignore font sizes).