One of the things I miss from (my/the) early days of SEO are debates about markup techniques and coding issues. I think this goes to the same "boy talk" category as the classic question - if Hulk and Superman battled, which one would win? Anyway, in the spirit of good old times, below is a challenge for all the mozzers.

In the pictures below, you'll find 3 variations of similar code that builds a tabbed user interface. Which do you think is most effective for search engines  vs. user friendliness, and why?

Option 1: Plain 
Before code in Dreamweaver code view

Option 2: With Headings
Dreamweaver code view

Option 3: Headings Inside Noscript
Code view in Dreamweaver

My guts tell me the best option for search engines would be #2, as I fear that heading inside noscript could be either flagged (using noscript is still a very popular lightweight keyword spamming method) or somewhat devalued if compared to plain heading inside content.  (A note to Mr. Matt Cutts and other big G employees: I'd definetely love to see Google and other SE's finally speak out loud about how they emphasize tags.) 

When considering users, I think option #3 would be the best performer. If the user-agent is javascript enabled, the user will see tabs and content, but not headings. If javascript is off, they'll see headings and content.

Tell me your opinion? Which do you think is the best performer?