Nested grouping question

Hi,
I've been grappling with this for a while and hope someone can offer some
suggestions.

I've got an XML file organized in one way that I'm trying to convert to
match the organization of other files that I deal with.  I want the file
hierarchy to be:

<game>
    <state>
        <user/>
    </state>
</game>

There are many games, states, and users.

The file that I'm trying to convert is organized by user.  I can do grouping
to determine the states and games, but it seems like I need to do redundant
grouping to do the conversion.  Has anyone does anything similar?  I've got
samples of the input XML and the desired XML below.  Any suggestions are
appreciated...

Thanks in advance,
AWK


INPUT XML:
<?xml version="1.0" encoding="UTF-8"?>
<report>
    <user>
        <name>Bill</name>
        <state>MT</state>
        <game>Halo</game>
    </user>
    <user>
        <name>Joe</name>
        <state>NJ</state>
        <game>Halo</game>
    </user>
    <user>
        <name>Joe</name>
        <state>NJ</state>
        <game>PGR 2</game>
    </user>
    <user>
        <name>Joe</name>
        <state>MT</state>
        <game>Halo</game>
    </user>
    <user>
        <name>Jim</name>
        <state>AZ</state>
        <game>PGR 2</game>
    </user>
    <user>
        <name>Bill</name>
        <state>IN</state>
        <game>XIII</game>
    </user>
    <user>
        <name>Sue</name>
        <state>IN</state>
        <game>Halo</game>
    </user>
    <user>
        <name>Kim</name>
        <state>AZ</state>
        <game>PGR 2</game>
    </user>
    <user>
        <name>Pat</name>
        <state>AZ</state>
        <game>XIII</game>
    </user>
    <user>
        <name>Ed</name>
        <state>AZ</state>
        <game>PGR 2</game>
    </user>
    <user>
        <name>Neo</name>
        <state>MT</state>
        <game>Halo</game>
    </user>
    <user>
        <name>Mary</name>
        <state>IN</state>
        <game>Halo</game>
    </user>
    <user>
        <name>Jen</name>
        <state>MT</state>
        <game>XIII</game>
    </user>
    <user>
        <name>Thor</name>
        <state>NJ</state>
        <game>XIII</game>
    </user>
</report>


DESIRED OUTPUT XML:
<?xml version="1.0"?>
<report>
  <game title="Halo">
    <state name="MT">
        <user name="Bill"/>
        <user name="Joe"/>
        <user name="Neo"/>
    </state>
    <state name="NJ">
        <user name="Joe"/>
    </state>
    <state name="IN">
        <user name="Sue"/>
    <user name="Mary"/>
    </state>
  </game>
  <game title="PGR 2">
    <state name="AZ">
        <user name="Jim"/>
        <user name="Kim"/>
        <user name="Ed"/>
    </state>
    <state name="NJ">
        <user name="Joe"/>
    </state>
  </game>
  <game title="XIII">
    <state name="MT">
        <user name="Jen"/>
    </state>
    <state name="NJ">
        <user name="Thor"/>
    </state>
    <state name="IN">
        <user name="Bill"/>
    </state>
    <state name="AZ">
        <user name="Pat"/>
    </state>
  </game>
</report>



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