Roundtripability of identity transform

Can it be assumed that the output of the transform:

<xsl:template match="@*|*|node()">
	<xsl:copy>
		<xsl:apply-templates select="@*|*|node()"/>
	</xsl:copy>
</xsl:template>

will be an exact copy of the input XML apart from:

-The output will be minus the doctype
-The output will contain any defaulted elements/attributes
-All entities will be expanded
-The output might be in different encoding (although I'm talking
differences above the byte level here).

Are there any other things to be aware of?