I was just reviewing the XHTML™ 2.0 W3C Working Draft 22 July 2004:

I found a small potential problem and it is related to the name of the new
<l> element.

Long time ago in the University, the teachers told us that we need to
avoid naming variables with names like: l, because in some fonts it is
very close to: I or even 1.

See a sample: <l>, <I>, <1> or even <|>.

I think we need to define a better name in order to avoid people to waste
time debugging this kind of errors.

I hope this will help.  ;-)

Best Regards,

Antonio Gallardo.