Unless you change the properties of the span, a span tag is an inline element and height should be ignored. IE is simply wrong to even consider it.
For the DIV case, with overflow set to auto, there seems to be a mininum size that an object has to be before Firefox will put the scroll bars in. I didn't work out the exact point, but if you put more text in the block and set the pixel height to 100px the scroll bars will show up. This is technically allowed under the CSS 2.1 spec, since auto means it is up to the browser to decide how to handle it.
Oddly enough, on my computer IE does put the scroll bar on the text in the XHTML DIV case. I have no idea why it would show up on some computers and not on others.
Jay