This is my solution. It allows to toggle between tags.
<!DOCTYPE html>_x000D_
<html>_x000D_
<head>_x000D_
<title></title>_x000D_
_x000D_
<script src="https://code.jquery.com/jquery-1.11.3.js"></script>_x000D_
<script type="text/javascript">_x000D_
_x000D_
function wrapClass(klass){_x000D_
return 'to-' + klass;_x000D_
}_x000D_
_x000D_
function replaceTag(fromTag, toTag){_x000D_
_x000D_
/** Create selector for all elements you want to change._x000D_
* These should be in form: <fromTag class="to-toTag"></fromTag>_x000D_
*/_x000D_
var currentSelector = fromTag + '.' + wrapClass(toTag);_x000D_
_x000D_
/** Select all elements */_x000D_
var $selected = $(currentSelector);_x000D_
_x000D_
/** If you found something then do the magic. */_x000D_
if($selected.size() > 0){_x000D_
_x000D_
/** Replace all selected elements */_x000D_
$selected.each(function(){_x000D_
_x000D_
/** jQuery current element. */_x000D_
var $this = $(this);_x000D_
_x000D_
/** Remove class "to-toTag". It is no longer needed. */_x000D_
$this.removeClass(wrapClass(toTag));_x000D_
_x000D_
/** Create elements that will be places instead of current one. */_x000D_
var $newElem = $('<' + toTag + '>');_x000D_
_x000D_
/** Copy all attributes from old element to new one. */_x000D_
var attributes = $this.prop("attributes");_x000D_
$.each(attributes, function(){_x000D_
$newElem.attr(this.name, this.value);_x000D_
});_x000D_
_x000D_
/** Add class "to-fromTag" so you can remember it. */_x000D_
$newElem.addClass(wrapClass(fromTag));_x000D_
_x000D_
/** Place content of current element to new element. */_x000D_
$newElem.html($this.html());_x000D_
_x000D_
/** Replace old with new. */_x000D_
$this.replaceWith($newElem);_x000D_
});_x000D_
_x000D_
/** It is possible that current element has desired elements inside._x000D_
* If so you need to look again for them._x000D_
*/_x000D_
replaceTag(fromTag, toTag);_x000D_
}_x000D_
}_x000D_
_x000D_
_x000D_
</script>_x000D_
_x000D_
<style type="text/css">_x000D_
_x000D_
section {_x000D_
background-color: yellow;_x000D_
}_x000D_
_x000D_
div {_x000D_
background-color: red;_x000D_
}_x000D_
_x000D_
.big {_x000D_
font-size: 40px;_x000D_
}_x000D_
_x000D_
</style>_x000D_
</head>_x000D_
<body>_x000D_
_x000D_
<button onclick="replaceTag('div', 'section');">Section -> Div</button>_x000D_
<button onclick="replaceTag('section', 'div');">Div -> Section</button>_x000D_
_x000D_
<div class="to-section">_x000D_
<p>Matrix has you!</p>_x000D_
<div class="to-section big">_x000D_
<p>Matrix has you inside!</p>_x000D_
</div>_x000D_
</div>_x000D_
_x000D_
<div class="to-section big">_x000D_
<p>Matrix has me too!</p>_x000D_
</div>_x000D_
_x000D_
</body>_x000D_
</html>
_x000D_