The argument, as I understand it, is that <i> and <b> are visual descriptors only, but theoretically for text-to-speech it should be <em> and <strong> so the software can actually emphasis the audio more strongly. (Visual web browsers just change <em> and <strong> to <i> and <b> by default). It is, however, unclear if any T2S software actually utilizes those tags yet.
As for <big> and <small> I always considered them absolutely ridiculous.
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