Page elements that function as links (including text, images, and buttons) should be recognizable and usable by sighted viewers and assistive technology. Broken links and empty links that don’t go anywhere are confusing to all users. All visitors are helped by logically-organized page content that uses section headings and sub-headings in their proper order; visitors using assistive technology can use the headings for easy navigation between sections of the page.
Opening a new browser window can be confusing to users because it will “break” the browser back button. Best practice is to not open new windows. If opening a new window is absolutely necessary, then Include link text that notifies the user that a new window is being opened.