2.1.495 Part 4 Section 18.104.22.168, CITATION
a. The standard says that the \l switch specifies the locale used to format the citation.
In Word, if a source has a locale set using the LCID element ("[ECMA-376] Part 4 §22.214.171.124; LCID"), then that locale is used to format the source rather than the locale specified in the \l switch.
b. The standard does not define the format of the argument of the \l switch.
Word defines the format of this switch to be any Language Code value from the table in ST_LangCode ("[ECMA-376] Part 4 §2.18.52; ST_LangCode").
This note applies to the following products: 2007, 2007 SP1, 2007 SP2.
c. The standard does not describe how \m switch affect other switches in a multi-source citation.
In Word, other switches affect the previously defined source, defined either by the initial tag in the field or the last tag specified with the \m switch.
d. The standard says the field value for the CITATION field is the same as for the COMMENTS field.
In Word, the field value for the CITATION field is a formatted citation for the sources specified within the field.