Forum OpenACS Development: Response to Implementing locale-specific character encodings in gp/acs-lang

So if you always indicate the character set explicitly in the Content-type HTTP header, then you shouldn't need the meta tag.

In theory, yes. In practice, there are situations when various browsers will behave inconsistently and plain weird inless you list the charset in both places. Also, it's nice to keep the charset information in an HTML page saved by the user (hence meta tag).