Let's look at the first lines of WordPress's default template:
<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" dir="ltr" lang="en-US">
<head profile="http://gmpg.org/xfn/11">
Why bother with xmlns if it's not well-formed XML anyway?Why dir and lang if you don't really know what language the content is in? We now have the funny situation that most non-English pages wrongly declare lang="en-US" because W3C evangelists told template authors that lang is really important, rendering the attribute completely useless.
What the heck is profile="http://gmpg.org/xfn/11" supposed to do?
As for the "lang" attribute, it is set to the language chosen when WordPress was installed.
<!DOCTYPE html> <html lang="en" class="no-js"> <head>
I checked back to Twenty Fourteen and didn't see the lines you referenced. Regardless, it's a silly argument, the default themes are "reference" themes, meant to show off all the features WordPress offers and of course don't represent all WP themes.