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table(1, {
          id       => 't1',
...
          whead    => [ [qw/10   20       another/],
                        [qw/100  200      comment/]],
         } );

sub build_attributes {
    my ($options, @valid) = @_;
...
    }
    return @attributes;
}

sub list {
...
  my @attributes = build_attributes($opt, qw/id class style/);

  my $format = join ' ', q(), @attributes;