My boss at work doesn’t like the top-level items that have submenus in our two-level menus to be links. In most of the sites we build, there is really no page for the top-level items to link to. Having a duplicated link to the first item or just a worthless value could be confusing, especially for both bots and screenreaders. But with no anchors, the submenus are inaccessible via the keyboard, as browsers generally only provide keyboard navigation to anchors, inputs, and buttons. As I prefer to keep my hands on the keyboard most of the time, I was disappointed with this characteristic of the menu system I built.