What benefits are offered by HTML5 over HTML 4.01 or XHTML 1.0 Strict for accessibility?
From a practical standpoint it offers no accessibility enhancements. None of the screen reader venders have implemented support for the new tags, and won’t until there in wide enough use to make implementing that support worth while. If you want to make your sites accessible don’t view HTML 5 as a magic bullet, use good old html 4 and follow good accessibility guidelines.