You can choose to create a XML file in which detail records are represented as Elements or Attributes only. It is wiser to use the best use of both, more use of attribute reduces the size of xml file and increases the speed over wire. Representation of data in Elements only XML file becomes heavier in file size thus slower the transmission. The only benefit is when you open this file in browser it is relatively easily to read. Following are an example for creating a file with same information in two different ways..
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