How does the W3C's guidelines for the action attribute in HTML5 differ from those in HTML4, and what best practices should PHP developers follow when implementing form actions?

In HTML5, the W3C guidelines recommend using relative URLs for the action attribute in forms, while in HTML4, absolute URLs were commonly used. PHP developers should follow best practices by using relative URLs for the action attribute to ensure portability and maintainability of the code.

<form action="submit.php" method="post">
    <!-- form inputs here -->
</form>