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[[ The td and th element may have a headers content attribute specified. The headers attribute, if specified, must contain a string consisting of an unordered set of unique space-separated tokens, each of which must have the value of an ID of a th element taking part in the same table as the td or th element (as defined by the table model). ]] -- http://www.whatwg.org/specs/web-apps/current-work/multipage/tabular-data.html#attr-tdth-headers This should ban self-reference and maybe cyclic references.
For Reference"Cyclic Header Chains" Related Wiki Page: http://esw.w3.org/topic/HTML/CyclicHeaderChains
Per the proposal at http://lists.w3.org/Archives/Public/public-html-a11y/2010Jan/0245.html, the HTML A11Y TF does not plan to formally work on this issue at this time. This does not mean the TF has no interest in it, but does not have immediate plans to work on it. The TF may review the issue in the future.