DITA does have some limitations on the content of table cells, but they are not overly restrictive. The primary considerations include maintaining the structural integrity of the document and ensuring content consistency.

Table cells can easily include text and inline elements, degrees of block-level elements, but complex structures are generally not usable.

Text and Inline Elements: In general, text and inline elements can be included within table cells. Inline elements are typically small, inline-level components like links, images, emphasis, and other text-level formatting.

Block-Level Elements: Basic block-level elements such as paragraphs, lists, and simple tables can be included within table cells. This allows structuring the content within cells, making them more readable and organized.

Complex Structures: DITA restricts the use of complex or highly structured elements within table cells. For example, it’s not common to include full, nested topic structures or complex blocks like sidebars or notes directly within table cells. This limitation is to ensure the maintainability and simplicity of tables.

Example:

        <table>
          <tgroup cols="2">
            <colspec colname="col1" colwidth="1*"/>
            <colspec colname="col2" colwidth="1*"/>
            <tbody>
              <row>
                <entry>
                  <p>This cell contains a paragraph.</p>
                  <ul>
                    <li>Item 1</li>
                    <li>Item 2</li>
                  </ul>
                </entry>
                <entry>
                  <p>>Another cell with <b>bold</b> and <i>italic</i> text.</p>
                </entry>
              </row>
            </tbody>
          </tgroup>
        </table>
    

In this example, text, paragraphs, lists, and basic inline elements are included within the table cells. These elements help structure and format the content within the cells while adhering to the content limitations in DITA.