SAX Question

A real XML question or at least SAX:

Given

<mydoc 
att1="somevalue"
att2="someother,another,yetanother"
att3="stillmore" />

or 

<mydoc 
att1="somevalue"
att2="someother,another,yetanother"
att3="stillmore">
</mydoc>

shouldn't SAX treat these identically?

The odd result is that using XMLReader (MS), 
the second guy results in a call to the 
error handler and the first doesn't.  Is that right?

len