I don't know if this has been requested or not, but at least basic support for users with disabilities would be good to have default in the 4.1 templates.
At least basic Priority 1 Conformance Level A would be great.
http://www.w3.org/TR/WAI-WEBCONTENT/#priorities
We have tried our best to meet these basics but there are so many templates that need to be changed from their default that performing later upgrades with the Xcart upgrade tool becomes a nightmare of tedium.
It would also be great to see tab indentation for code blocks become standard. This generally makes reading over the code structure of the templates far easier.