headings and which SC?

I've been looking through some of the comments on the latest WCAG 2.0 draft
and it appears that it is a little confusing where the need to markup
headings with appropriate header elements sits. On one hand, some respondent
are saying it is in SC 2.4.10 - Section Headings which is at AAA and argue
that it should be at a higher level of conformance. On the other hand, the
Understanding and Techniques documents for SC 1.3.1 - Info and Relationship
(which is at single A) suggests this SC criteria relates to the need to use
a wide range of markup, including header elements, appropriately.

 

Where should we look when determining the level of conference relating to
the use of header elements?

 

Roger