Unless refers to a specific displayed controlled. We try to relate the information to users to convey as sighted user would experience it. We prefer to take through MSAA rather than re-render and interpret. We prefer to avoid this if possible. If we could navigate the document in a more palatable fashion and have connection between what is rendered and what we are navigating, then reformatting would be less important.
Close association is helpful when sighted and non-sighted users are working together.
Until then, reformatting was our choice. Some people still like to see visual fluff removed. MSAA took time to mature. Ensure that all stakeholders can participate in guideline development. People are welcome to join list and participate in calls.