<p><a name="fn-40">We use ... </a></p>

This seems problematic to me.  That's potentially a lot of text you're
defining as the anchor.  What if it encloses an <a href="..."> or
something?  I had the impression that <a> could not be nested.

Basically this is arbitrary text.  It could contain lots of stuff.


I appreciate all your efforts, but this still seems worse to me than the
current situation.

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