Dave Orchard has an interesting discussion of the advantages of using straight forward HTTP URIs (an actual web reference) over the idealistic URNs (abstract notations for a resource that may map to a HTTP URI) Dave Orchard's Blog: Why HTTP uris are better than urns and even id: uris for identifiers
Why HTTP uris are better than urns and even id: uris for identifiersWhen creating a URI based identifer, perhaps the most important decision is which uri scheme to use. Two of the most common schemes are http: and urn: schemes. A common reason given for using URNs for identifiers, such as namespace names, is that an http: identifier appears to humans as a location and hence dereferencable. Another common reason is to come up with an identifier that is location-independent or that is "movable" from one location to another.
URIs have context
The first argument, that http: uris are "locations", is based upon incomplete understanding of the use of URIs. Any data type exists in a context, in this case URIs. The context will define the use of a URI, and includes social and technical context. A URI on the side of a van will convey the social meaning that it can be typed into a browser and some good stuff will show up in the window. Other contexts for the use of URIs include namespace names, references to documents, and identifiers for *things*. There is never the case that a URI is simply "found" without a context. The key point is that every use of a URI for an identifier has a context.The use of uris in namespace names is enlightening. Imagine 2 scenarios, one with a urn and another with an http: uri. The namespace specification defines a context, which roughly speaking says that a namespace name SHOULD not be considered dereferenceable. Any software component that is written assuming that a namespace name MUST be dereferencable is violating the namespace specification, ie the context. It may be that the namespace owner has guaranteed that they will provide a document at the namespace name, but this must be on a subset of the entire set of namespace names. Clearly generic XML software should not be written to assume dereferencability of namespace names.
It is natural for a human reading an xml document with a namespace name that they do not know about to want to understand more about the namespace. This is why the TAG recommends providing a document at a namespace name that provides both human and machine readable information.