@Kovid: I think in this case they want to generate the text to be used in the ToC entry when pointing to the file. There might not be something near the start of the file that is suitable. I know that I sometimes add a heading with a "hidden" class to achieve this. But, if there was something suitable in the <head> section, I would use it. For example, using the contents of the <title> tag would make sense.
In the OPs case, it looks like they wants to use the <meta> to specify which files have a ToC entry, and what the entry text is. I can see the point, but I'm not sure if would be a common use case. Especially as I tend to the opinion that all the files should have a ToC entry.
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