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GBain22 summarized it pretty well:
In terms of accessibility, a "skip to content" link is extremely useful for blind users (using screen readers) as it gives them the ability to skip through all of your links and go straight to your main content. Here I would usually use
<a href="#maincontent">Skip to content</a>
but when this is published in a drupal menu the '#' becomes encoded as '%23' (don't quote me on that exact encode!)