The same holds for references to sections and pages. The Ipe manual says "This parameter can be set in the configuration panel (Section 11.1)". A converted document would have the "11.1" as a hyperlink. Much nicer HTML is to write "This parameter can be set in the configuration panel", with "configuration panel" a hyperlink to the section that describes it. If the printed copy reads "We will study this more closely on page 42," then a converter must turn the "42" into a symbol that is a hyperlink to the text that appears on page 42. What we would really like to write is "We will later study this more closely," with "later" a hyperlink--after all, it makes no sense to even allude to page numbers in an HTML document.
The Ipe manual also says "Such a file is at the same time a legal Encapsulated Postscript file and a legal LaTeX file--see Section 13." In the HTML copy the "Such a file" is a hyperlink to Section 13, and there's no need for the "--see Section 13" anymore.