> What makes more sense from the accessibility point of view?
> What makes more sense from the semantic point of view?
> 
> Or is this just a personal choice and has absolutely no effect
> whatsoever on the end result? Am I over analysing this to death?
> 

I wrote a long post on this subject a while ago which talks about
Abbreviations, Acronyms, Initialisms and Contractions:
http://www.mail-archive.com/wsg@webstandardsgroup.org/msg15231.html

A hotly debated topic...

Also discussed at length here:
http://juicystudio.com/article/abbreviations-acronyms.php

Problems?
1. Internet Explorers does not support <abbr>
2. While some assistive devices have the ability to present abbreviations
and/or acronyms, this feature often needs to be "turned on" - in other words
it is not a default setting. Some users of assistive devices find this
additional information too confusing and would be unlikely to turn on this
feature at all.

Russ

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