First of all, thanks for the work you've put in here, Dominique! Its definitely useful as a prototype, as it highlights the problems we have to deal with.
The biggest problem definitely are animations. Animations are the biggest reason for accordion to exist in the first place, and in your fork removed to much of that. Just compare your version with the reference:
http://view.jqueryui.com/master/tests/visual/accordion/accordion.htmlThe big annoying issue of one animation effect other parts of the accordion and the page is back and pretty ugly. Thats the reason for the ton of animation code in the accordion widget, which doesn't even work perfectly in all the various configurations and contexts.
The other highlighted problem: If you ignore animations, event handling and icons are what make up the accordion. In your prototype, _createIcons() and _destroyIcons are reused fully (great!), while only a small part of the event handling is reused - and that affects only about 6 lines of codes, which makes it actually harder to understand whats going on in the (rather obfuscated) event handling code. Certainly not your fault, as the accordion code is already problematic.
Then there's the stuff that isn't in panel yet: ARIA and keyboard handling. It would be interesting to get those into panel, while it doesn't matter so much if we can get them out of accordion (and reused) or not.
Looking at accordion, it probably makes more sense to get panel up and running and released, and deal with accordion later.
So, what I'd like to see: Get rid of panelanimated.js and integrate the old animations back into accordion. Add ARIA and keyboard event handling to panel and try to reuse that in accordion (and maybe more event handling like focus/blur/mouseover/out on headers).
What do you think?