What is the difference between & and & for & (ampersand)?
What should be used with UTF-8?
Both are character references and refer to the same character (AMPERSAND, U+0026). & is a named or entity character reference and & is a numerical character reference.
In fact, & is actually just a substitution for & (see list of character entities):
<!ENTITY amp CDATA "&" -- ampersand, U+0026 ISOnum -->
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