>   It's not only a bad practice.  You MUST NOT use such a name. 
>   <URL:http://www.w3.org/TR/REC-xml/#IDASK3S>:

That's not a "MUST NOT", it's just a "please don't do that in polite
society". Software from a certain well known company makes a _feature_
of using an element with name xml on all possible occasions.
Frustrating at times, and clearly against the spirit of the rec,  but
conformant nevertheless.

David


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