"From architecture point of view I prefer the fist variant, but from practice - the second one."
I like that, reminds me of the saying "In theory there is no difference between theory and practice but in practice there is"
I think the second approach is better too, as in some cases it may be that we want to use different access keys for different cultures so as not to interfere with browser specific access keys that vary by culture. Though I did use numbers for the access keys in hopes to avoid those issues.
If this is important to you, would you like to implement this change and send me a patch?
I implemented access keys but in practice it seems there are a lot of issues with it.
Here are some of the things I've read:
The recommendations I'm seeing are to use a Skip links approach
instead of access keys, so I implemented that too and made it possible to disable access keys in Web.config.