OT: XML Node-normalization

Hi all:
There is an office controversy brewing about node normalization - where no elements have attributes, only dependent nodes.  Supposedly there is an industry trend toward node normalization, and some are worried that we'll be out of sync.  However, I have not found any documentation referencing this 'trend' - have you heard anything about this?  Can anyone point to any resources for this discussion, or even any thoughts either way?
Currently we are using a mix of child nodes and attributes, and this seems intuitively logical to me - but this is the best argument I can make - I just like it better. ;-) 
TIA,
Nik




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