The current content model of
<cell> is macro.paraContent; I suggest that it be changed to macro.specialPara, to make it the same as
<item>, on the grounds that lists and tables are very similar beasts. The effect of the current situation is that
<cell> can contain lists or element Specs, but not
I cite EEBO
http://gateway.proquest.com/openurl?ctx_ver=Z39.88-2003&res_id=xri:eebo&rft_id=xri:eebo:citation:52211822 as evidence for the existence of paragaphs in cells.