The following code is adding extra %22 after the aspx which cause link to fail.
XmlElement p = new XmlDocument().CreateElement("p");
p.InnerText = @"<table style=""width: 100%""><tbody>
<tr><td> <a href=" + web.Url + @"/Lists/Jr/AllItems.aspx"">J & R</a></td></tr>
<tr><td> <a href=" + web.Url + @"/SalesStatus/Forms/AllItems.aspx"">Sales Status</a></td></tr> </tbody></table>";
ContentEditorWebPart cewp = new ContentEditorWebPart
{
Content = p
};