Creating a a faux-form by using non-form HTML elements + javascript

Ive seen a few jQuery plugins designed to pretty up select menus by hiding the select menu and overlaying an unordered list. Progressive enhancement aside, is it even necessary to have the select menu at all? Could you not access the selected values in a unordered list the same as you would a select menu in jQuery i.e. $(‘selector’).val();

I guess what I’m getting at is could you build a form-look-a-like, providing all the functionality of a form but using more css-friendly HTML elements like UL?

I guess it wouldnt work for input type=“file”, but off the top of my head it sounds plausible for simple forms that you want to look great but current form elements don’t suffice?

Am I overlooking some major point here?

Most organizations require that forms be usable without script support.

Also, you not only need to make a snazzy form field-
you need to have a way to submit the user’s selections with the form,
using the same name and value fields that the original form uses-
or you will have a heck of a job sorting it out on the server.

Its best to start with an ordinary form, and enhance it, as supported, to your heart’s content.