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
Accessibility of Table Header Structure
Table Header Bugs
HTML WG Table Header Issues and Actions
- headers attribute Issue - a detailed history of the issue from 2007 to date. It includes Issue Description, Status, Advice Request to PFWG, Related Bugs, Proposed Solutions, Related References, and Email Discussion Threads.