Here is the original formatted version of that description.
I would say there are two techniques to think about. For some things, yes layout and using CSS properly is the right answer (stuff like “full screen” illustrations). For other things we might sometimes want formal sections, we just don’t want them to show up in the ToC.
There probably aren’t too many cases where that overlap exists, but I could see some certain types of works benefiting from it, such as recipe books. You want the soup sections listed, not each individual soup recipe, but you want each recipe to be a section, because it is. For something like that, the method referred to in the previous section of the linked post is best.