Table header cells should be vertically aligned in the middle, not at the top.

You must have image download (Show pictures) enabled for this test Foo bar

Expected results: The middle of the text "Foo bar" should be lined up at 100px, not at the top.

Reference: valign middle: Cell data is centered vertically within the cell. This is the default value.
coming from HTML 4.01, section 11.3.2, Horizontal and vertical alignment for table cells, valign attribute

Update: This bug has been FIXED in Internet Explorer 8 beta 2 (build 6001.18241) released on August 28th 2008. Otherwise, Internet Explorer 8 beta 2 PASSES this specific and particular testcase.

Valid HTML 4.01!