The spec already describes how to do footnotes:
http://www.whatwg.org/specs/web-apps/current-work/#footnotes
Yes, but this is a theoretical explanation that does not provide a
consistent, practical solution.
As the <mark> element has different usages defined on it already why not
include a "type" attribute (or similar) that defines what it is used
for. One of these types would then be "footnote", others could be
(relating to what is already in the spec) "term", "highlight" etc. (I am
sure others would be much better at thinking up names than I am).
That's what the "class" attribute is for.
Like I said before, I think class (and id) should be reserved for styling
and not be content/semantic related at all. It is strange how we all
advocate separation of the two but allow these attributes to encompass
descriptive values for both.
Bert