This Wiki page is edited by participants of the HTML Accessibility Task Force. It does not necessarily represent consensus and it may have incorrect information or information that is not supported by other Task Force participants, WAI, or W3C. It may also have some very useful information.
From HTML accessibility task force Wiki
Comments from NV Access (Mick Curran)
"I have read through both, and nothing bad jumps out at me accessibility-wise. Of course though we are really only qualified to look from a screen reader perspective. The Offline applications section I don't think will affect us at all as in reality from the users' point of view its still the same web app whether or not its online or not. Though DOM events for going online and offline are in the spec, and I'm sure that the Browser can make these accessible if required."