Transform all tags into attributes with some tags omit

Hi all!

I need to transform this rather verbose XML Output into a smaller more
compact, attribute based form. Also I do not need all tags, but wanna
be sure that, if in future a new CHECKDIGIT4 field will be added that
my XSLT is still transforming this new tag. I can use XSLT 2.0 or 1.0.
I have marked the fields I do not need from the source XML. Find below
the expected XML output.
<OUTPUT>
 <ES_HEAD>
   <TANUM>0000057779</TANUM>
   <QTY_LINES>0005</QTY_LINES>
   <WEIGHT>43.879</WEIGHT>
   <GEWEI>KG</GEWEI> <!-- NOT NEEDED -->
   <VOLUME>0</VOLUME>
   <VOLEH></VOLEH> <!-- NOT NEEDED -->
   <INUSE></INUSE>
   </ES_HEAD>
   <ET_ITEMS>
     <item>
       <TAPOS>0001</TAPOS>
       <LGPLA>01 02 0</LGPLA>
       <CORRIDOR>01</CORRIDOR> <!-- NOT NEEDED -->
       <PLATZ> 02 0</PLATZ> <!-- NOT NEEDED -->
       <MATERIAL>1993924600</MATERIAL>
       <MATKTXT></MATKTXT>
       <CHECKDIGIT>902</CHECKDIGIT>
       <CHECKDIGIT2>600</CHECKDIGIT2>
       <CHECKDIGIT3></CHECKDIGIT3>
       <VSOLM>9.000</VSOLM>
       <MEINS>ST</MEINS> <!-- NOT NEEDED -->
       <PACKGROESSE>0</PACKGROESSE>
     </item>
     ...more <item/>
   </ET_ITEMS>
</OUTPUT>

The expected output should be looking like this:
<OUTPUT>
  <ES_HEAD tanum="0000057779" qty_lines="0005" ../>
  <ES_ITEMS>
    <item tapos="0001" lgpla="01 02 0" ... />
    <item tapos="0002" lgpla="02 04 0" ... />
  </ES_ITEMS>
</OUTPUT>

I have created this XSTL:

<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0" >
        <xsl:output method="xml"/>

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

<xsl:template match="item">
<xsl:copy>
<xsl:for-each select="TAPOS|LGPLA|MATERIAL|MATKTXT|CHECKDIGIT|CHECKDIGIT2|CHECKDIGIT3|VSOLM|MEINS|PACKGROESSE"><xsl:call-template
name="item-element" /></xsl:for-each>
</xsl:copy>
</xsl:template>

<xsl:template name="item-element">
<xsl:attribute name="{name()}" ><xsl:value-of select="." /> </xsl:attribute>
</xsl:template>

</xsl:stylesheet>


However I do not like the select statement for the tags. I would
rather like to describe the exceptions so that tag added in the future
are automatically added as attributes without changing the xslt.

Thanks in advance,
Phil