> Should “Cancel” be a link? No! Its job is to close the edit view. Not only does making this a link incorrectly communicate its purpose—visually and otherwise—but it saddles the form “control” with lots of features, like bookmarking and middle-clicking, that have incorrect behavior. I don’t get this. Cancel takes you back to the read-only view of the form. So if /resource/edit is the form, cancel just takes you to /…
Implementing cancel with a URL is an implementation detail. That's one way to do it, but it's far from the only way. Cancel could also be implemented by hiding a UI element, for example.