@headers on th too or just td?

I did a little investigation into ISSUE-20 table headers...
  http://www.w3.org/html/wg/tracker/issues/20
attached are a couple files I was trying to make
into test cases.

The first one is from relevant WCAG 2 technique that somebody
referred me to...

H43: Using id and headers attributes to associate data cells with header
cells in data tables from Techniques for WCAG 2.0
http://www.w3.org/TR/WCAG20-TECHS/H43.html

I played around with that and validator.nu which led
me to discover that the current HTML 5 draft allows
@headers on td but not on th.

 "The td element may have a headers content attribute specified."
  -- http://www.w3.org/html/wg/html5/#the-td
  Editor's Draft 25 June 2008

I suppose that suffices as far as I know... I can't
see any particular reason to use @headers on th, though
this does suggest the example in the WCAG 2 techniques
should get revised.

tracker: this regards ACTION-67

-- 
Dan Connolly, W3C http://www.w3.org/People/Connolly/
gpg D3C2 887B 0F92 6005 C541  0875 0F91 96DE 6E52 C29E