абв эжю æøå

абв эжю æøå

This file is UTF-8 encoded. But it is not declared to be UTF-8 encoded.

Now the question: Does your Web browser still sniff it to be UTF-8 encoded?

Hopefully it does. And if so, the two headings are identical.

Tip:
In Firefox you may try an Asian locale (Chinese, Japanese etc) or you may try one of the auto-detect options in the Character Encoding submenus. (The Russian and Ukrainian auto-detect options have no effect, howveer.)