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The nodegetbaseuri20 test case currently asserts against the System ID of the external entity instead of the System ID of the document containing the external entity reference. As the entity reference is expanded, the Base URI should be the System ID of the parent element of the external entity and not the System ID of the entity itself.
That's correct isn't it? DOM L3 Core 1.3.4 states that expanded entity references may need to have xml:base attributes added to their replacements to make the baseURI property tie up with XML Base, where the base URI is dependent on the encapsulating 'MIME entity' (ie. the external entity URI). (I agree it's a bit odd to find xml:base attributes popping up all over the DOM just because an external entity was used, but that does seem to be what Core requires.) So the test should IMO succeed whether the implementation expands entity references or not - although the reasons why would differ in each case, so there perhaps ought to be two tests.