%l seems to be citations (rather than links)
in A140000.txt
we have
%H A140000 Vincenzo Librandi and Ray Chandler, <a href="/A140000/b140000.txt">Table of n, a(n) for n = 1..10000</a> [First 1000 terms from Vincenzo Librandi]
this is currently translated into
<omtext class="link">
<CMP> Vincenzo Librandi and Ray Chandler, <a href="/A140000/b140000.txt">Table of n, a(n) for n = 1..10000</a> [First 1000 terms from Vincenzo Librandi]</CMP>
</omtext>
the %H
all seem to have the form of an academic citation: author, link/URL, and title, and comment. This needs to be parsed out and given a more strutured form in OMDoc (I am not sure what though).