The spec says there can only be one action
attribute on a form.
This makes sense, as the action attribute specifies the page the form data will be posted to and posting it to two different pages makes not sense (how are you to see the results from more than one page?).
If you look at the DTD fragment defining the FORM
element from the spec:
<!ELEMENT FORM - - (%block;|SCRIPT)+ -(FORM) -- interactive form -->
<!ATTLIST FORM
%attrs; -- %coreattrs, %i18n, %events --
action %URI; #REQUIRED -- server-side form handler --
method (GET|POST) GET -- HTTP method used to submit the form--
enctype %ContentType; "application/x-www-form-urlencoded"
accept %ContentTypes; #IMPLIED -- list of MIME types for file upload --
name CDATA #IMPLIED -- name of form for scripting --
onsubmit %Script; #IMPLIED -- the form was submitted --
onreset %Script; #IMPLIED -- the form was reset --
accept-charset %Charsets; #IMPLIED -- list of supported charsets --
>
You will see that the action attribute is a. required, b. does not have a multiple specifier, meaning it should only exist once.
It is probably only by chance that this works in IE. The behaviour is not defined, and another browser might either choke on this input or decide to pick a random action attribute.