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l10n kit has html.html, which is the template file for html files from web category (there is another html file is other category) no other such kind of file is in l10n kits and this file not need translation since gets encoding tags from feq and project or fallback encoding now as per 107715. some custom l10n.list file that excludes this file can be done; see docs on new syntax for custom l10n.list files from BE.
This was already fixed.