Reference processing model
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Logically, characters are UCS characters
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For HTML, UCS is declared as the SGML Document Character Set
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For XML, the grammar is based on characters (not bytes): "A character is
an atomic unit of text as specified by ISO/IEC 10646"
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For CSS, essentially the same: "A CSS style sheet is a sequence of characters
from the UCS..."
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On-the-wire encoding can be anything compatible with UCS (i.e. any encoding
of a subset of UCS)
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Identify encoding, perform transcoding on input, then deal only with Unicode
