from the linked thread:
> The only combination that fails to render these entities correctly is Firefox/XSLT.
Which is one good reason not to adopt XSLT to implement HTML includes. You just don't know what snags you'll hit upon but you can be sure you'll be on your own.
> Bug 98168 (doe) Opened 24 years ago Updated 21 days ago
Well it does look like someone's still mulling over whether and how to fix it... 24 years later...