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The forum knows how many posts were in the thread when you last looked at the thread or which was the last page of the thread you looked at if there are further unread pages, so when you next visit the thread it tries to position you at the next unread post.
The problem is usually images. The HTML page tries to tell the browser where to scroll down (probably using html element references) but pictures loading (or not loading as expected) screw up the positioning and the browser tries to minimise jumping around so it ends up with you looking at the wrong thing usually.
Why is it that sometimes when I revisit a thread, I'll be taken back to a post I've already read before?
I have no real idea how this works, does the site somehow know when you've 'seen' a post, or does it know how many posts there were when you last looked at the page?