You have to use good, accessible menu that uses links in HTML. See "son of suckerfish dropdowns".
I'm not sure if CSS menus are really "accessible". IMHO, they lack a "timer", browser support is weak and most of them do not allow keyboard navigation.
That's the same problem most JS menus have as well.
On top of that, if not well implemented, they can be totally inaccessible to IE users if scripts are disabled.
JS-based menu will fail as well, and not only in IE, but in other browsers.
Having working, styled top-level items are IMHO best way such menu can degrade.
Otherwise you may get something like few pages of unordered lists or spaghetti of links, which breaks page layout and isn't more usable.
FWIW, I'd go with a "DHTML" solution that degrades nicely.
But suckerfish dropdowns is DHTML solution that degrades nicely.
You can get best of both worlds - extend CSS menu to have features of best JS menu.
Add class to menu and make :hover work only on menu with that class.
Then using JS remove that class and add mouseover/mouseout/focus handlers that implement closing delay, keyboard navigation, etc.
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