>Why do you need a noscript element here?


That was a bad example, try this one:


<script type='text/javascript'>
<!--
document.write("<p>[&nbsp;<a href='javascript:scroll(0,0);'>Top of 
page</a>&nbsp;]</p>")
//-->
</script>
<noscript>
<p>[&nbsp;<a href='#top>Top of page</a>&nbsp;]</p>
</noscript>

As opposed to just this:

<p>[&nbsp;<a href='javascript:scroll(0,0);'>Top of page</a>&nbsp;]</p>


That's when <noscript> is useful.  Still allowing fuctionality when JS 
isn't enabled or supported