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[edited by: Hoople at 7:30 pm (utc) on Apr 18, 2012]
That said, there is never any good reason to have an alt attribute and title that are the same. The alt is only useful to those that can't see the image!
Can you pass the accessibility test if the ALT text does not show when you hover over an image despite it being in the code itself?
When the image is text, like a decorative header, it's appropriate to have the alt and title show the same thing.