Quoth G. Branden Robinson:
_If_ we added yet another groff extension to man(7), analogous to mdoc(7)'s `Sx`, we could support hyperlinks directly to man page sections and subsections. (On terminals, we'd still need a way to mark locations in the page text as link targets, and for it to be practically useful, pagers would have to grow more features. Given the amount of idiocy, particularly from people who think that a URL in a terminal window is a security risk in some way that a URL on a web page isn't, that Egmont Koblinger has had to put up with in promulgating OSC 8, I would not count on the infrastructure for this materializing soon.) But for PDF all the pieces are in place; they just need some glue in the groff man(7) package.
Surely man(1) and man(7) could coorperate to produce a tags file that could be used by a pager. On OpenBSD, you can use less(1)’s :t to jump to a bunch of stuff in a man page.
-- Lennart