I always followed the idea that a html image would be good for logos etc, because you can place them in a link, so the user goes to the homepage when clicked.
A big banner across the screen, meant to be a background, should, IMO, be a css background image. You should be careful with though, I find tiles (repeating small images) are good for big banners, so you can then add detail on top of them, which often makes more sense.
Tiles also look good if you're using a fluid layout. Static images as backgrounds don't tend to work very well in fluids unless they are mega wide - so they get cropped as the screen size gets smaller.
diafol
Rhod Gilbert Fan (ardav)
7,796 posts since Oct 2006
Reputation Points: 1,170
Solved Threads: 1,080
If an image contains meaning, such as text, or is placed inside a paragraph to make something clear (i.e., it doesn't contain decoration) I would think it's better to use an img tag.
twiss
Veteran Poster
1,005 posts since Apr 2010
Reputation Points: 177
Solved Threads: 101