Re: [WICG/webcomponents] Reference Target: Which attributes are in scope? (Issue #1091)

I looked deeper into `headers` and I don't think there's a way to write a WPT that would be universally applicable.

The spec only users `headers` in the [algorithm for assigning header cells](https://html.spec.whatwg.org/multipage/tables.html#algorithm-for-assigning-header-cells), which in https://html.spec.whatwg.org/multipage/tables.html#the-td-element is only optionally required: *"User agents, especially in non-visual environments or where displaying the table as a 2D grid is impractical, may give the user context for the cell when rendering the contents of a cell; for instance, giving its position in the table model, or listing the cell's header cells (as determined by the algorithm for assigning header cells)."*

In Chromium `headers` only used as part of the [heuristic](https://source.chromium.org/chromium/chromium/src/+/main:third_party/blink/renderer/modules/accessibility/ax_node_object.cc;l=1836;drc=c0883e36f0f65273f002c2ca8b7e9474256e00e4) that determines whether a table should be treated as a table as a data table or layout table for a11y announcements. But the heuristic only checks whether the attribute is empty or not, and doesn't actually follow the reference, so it won't be affected by reference target.

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