Michael P. Spiro (Flaster/Greenberg, Cherry Hill, NJ) has published A Penny Saved: Will Health Savings Accounts Provide Retirees with Necessary Health Benefits?, 60 Tax Law. 455 (2007).  Here is the Conclusion:

Ultimately, the extent to which consumer driven health plans ("CDHPs") will actually decrease the cost of health care on a macro-level remains to be seen. However, if allowing individuals to save for health care needs in retirement is to be a serious policy goal of the consumerdriven health care paradigm, certain legislative changes must be made to section 223. As section 223 is currently drafted, neither the healthy and wealthy nor the poor and sick are properly motivated to save HSA moneys for future retirement health care costs.