We're in the process of making a number of data tables accessible. In several examples on the web, I see the "id" attribute being used with the "headers" attribute in the same <th> cell.

You can see what I mean under "Very Complex Data Tables" at:

Or the markup at the bottom of:

While in other examples on the web, <th> is only used with the "id" attribute, and <td> is only used with the "headers" attribute.

i.e. http://yaccessibilityblog.com/librar...ta-tables.html

Which is more correct for accessibility?