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HTML-AAM has several places where it says to “use X attribute if it was not used as the accessible name.” Making that determination is quite hard. I understand the reasoning for it, but it really does not go well with the text alternative computation. Answering the question “what attribute will map to the name of node X” is not trivial.
see also: https://www.w3.org/WAI/PF/Group/track/issues/753
HTML AAM is no longer an ARIA Deliverable. If you wish to pursue this issue please file at https://github.com/w3c/html-aam/issues