2.1.5 [W3C-XSLT] Section 16.2, HTML Output Method

V0005:

The specification states:

 The html output method should escape non-ASCII characters in URI attribute values
 using the method recommended in Section B.2.1 of the HTML 4.0 Recommendation.

MSXML3 and MSXML6

The href attribute of the a element supports only ASCII characters.