Jose, that format is quite standard. I've seen it everywhere. In fact, it seems to be pretty dominant. There doesn't need to attributes is what my point is and many existing XML's may not have them so we need to address it. Example 1 at DevGuru

Example 2 (XML to SQL - This is my end goal)
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-Jim

...the sort of general malaise that only the genius possess and the insane lament.