Only 'form associated' elements have a potential form owner.

LayoutTests/fast/forms/form-associated-element-expected.txt

Index: LayoutTests/fast/forms/form-associated-element-expected.txt
diff --git a/LayoutTests/fast/forms/form-associated-element-expected.txt b/LayoutTests/fast/forms/form-associated-element-expected.txt
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+Verify that only elements that are 'form associatable' get a form owner.
+
+On success, you will see a series of "PASS" messages, followed by "TEST COMPLETE".
+
+
+PASS elements.length > 0 is true
+Testing LABEL
+PASS formOwner is "defined"
+Testing INPUT
+PASS formOwner is "defined"
+Testing BUTTON
+PASS formOwner is "defined"
+Testing FIELDSET
+PASS formOwner is "defined"
+Testing INPUT
+PASS formOwner is "defined"
+Testing INPUT
+PASS formOwner is "defined"
+Testing KEYGEN
+PASS formOwner is "defined"
+Testing LABEL
+PASS formOwner is "defined"
+Testing INPUT
+PASS formOwner is "defined"
+Testing OBJECT
+PASS formOwner is "defined"
+Testing SELECT
+PASS formOwner is "defined"
+Testing TEXTAREA
+PASS formOwner is "defined"
+Testing IMG
+PASS formOwner is "defined"
+Testing OPTION
+PASS formOwner is "not defined"
+Testing DIV
+PASS formOwner is "not defined"
+Testing A
+PASS formOwner is "not defined"
+Testing P
+PASS formOwner is "not defined"
+Testing INPUT
+PASS formOwner is "defined"
+Testing KEYGEN
+PASS formOwner is "defined"
+Testing OBJECT
+PASS formOwner is "defined"
+Testing SELECT
+PASS formOwner is "defined"
+Testing PRE
+PASS formOwner is "not defined"
+Testing SPAN
+PASS formOwner is "not defined"
+Testing IMG
+PASS formOwner is "not defined"
+PASS successfullyParsed is true
+
+TEST COMPLETE
+