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It makes no sense to use <h#> tags for anything. They were intended for technical documentation, where there is a strict hierarchy of headers having the corresponding inline numeration, and which can be indexed to build the tables of contents.
Books, however, do not have a hierarchy of headings (what level is 'Epilogue', for example), their headers are not numbered (a separate element is used which combines the number with some descriptive text, they can have very long subheadings, which are grammatically connected to the heading itself. That means they cannot be put into ToC automatically, unless another extra element is added, the title attribute. It is better to represent headers as what they are, a set of paragraphs, without inapplicable abstractions.
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