The only difference is that XML (and thus XHTML) requires that you specify a value if you specify the attribute. XHTML does not impose any extra requirements on what the value is.
It's must either be multiple="multiple" in both or in neither.
In reply to Re^5: Passing 'SELECT MULTIPLE' parameters and CGI
by ikegami
in thread Passing 'SELECT MULTIPLE' parameters and CGI
by viffer
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