[trb]

It is, the comments on the blog say as much as well. Use href="#" if a link makes no sense (anything UI-related and ephemeral, basically).

[pornel]

Even many UI-related items could have sensible URL, e.g. href="#show-widget" (and read location.hash and perform that action when page is loaded).

The href is not only for JS-less browsers, it's also for links opened in new tab or saved in browsing session.