Ответ
Pavel Titov 21.08.2003 21:08
http://www.w3.org/TR/html401/intro/sgmltut.html#h-3.2.2 говорит нам:
By default, SGML requires that all attribute values be delimited using either double quotation marks (ASCII decimal 34) or single quotation marks (ASCII decimal 39). Single quote marks can be included within the attribute value when the value is delimited by double quote marks, and vice versa. Authors may also use numeric character references to represent double quotes (") and single quotes ('). For double quotes authors can also use the character entity reference ".
In certain cases, authors may specify the value of an attribute without any quotation marks. The attribute value may only contain letters (a-z and A-Z), digits (0-9), hyphens (ASCII decimal 45), periods (ASCII decimal 46), underscores (ASCII decimal 95), and colons (ASCII decimal 58). We recommend using quotation marks even when it is possible to eliminate them.
То есть, в HTML 4 допускается иногда опускать кавычки, хотя и не рекомендуется.