Is preferrable to
> <DL> ....
> <DT> foobar
> <DD> <INCLUDE ID=foobar NAME="foobar" HREF="http://foo.com/bar.html.inc"
> REL="subdoc" REV="glossary"
> TITLE="The definition of foobar is...">
because the parser can validate the former, but not the latter.
>As they are SGML NAMES, aren't they case insensitve?
Not necessarily! The RFC sets
NAMECASE GENERAL YES
ENTITY NO
(page 477 in Golfarb), but the RFC does not equal SGML!