Performance aside, when you have:

<xsl:template match="para|subpara">

and you use an IDE that lists all of your templates, your <subpara>
matching template gets listed under 'p'...

(I'm talking about Xselerator here... not sure about other IDE's - if
marrow is reading any chance of an update to Xselerator to handle xslt
2.0?????)