According to Matt Cutts, head of Google's webspam team, good content trumps W3C best practices of using the proper header tags and HTML structure.
The folks over at ReadWrite found this video of Matt Cutts answering a question about the impact content has on your search engine optimization. He says that if you have great content, Google will find you, even if you make some mistakes in your code.
Take 2 minutes to check this out:
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