26.1.2 Comparing scope and id/headers accessibility methods
The scope method works well for simple tables. Mif2Go places a single attribute in each column-header or row-header cell, to apply that header to the rest of the cells in the same column or row.
The id/headers method is better for complex tables. Mif2Go names each header cell (gives it an id=name attribute) and also indicates that cell’s applicability by specifying the headers=name attribute in every affected cell.
For some table structures it can also make sense to mix methods, such as using the id/headers method for columns and the scope method for rows.
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