After reading the Service Oriented Architecture Principles site and the respective Wikipedia article I had a thought: the Erlang/OTP platform can be considered as an SOA platfor
SOA can be applied to many implementation technologies, not just SOAPy Web Services, and I've found it always has be beneficial. For instance, you can model your database views and stored procedures as services. You can model your java APIs are services. etc.
Now, getting to your actual questions:
So, the question is: Do you think that building a software application with the Service Oriented Architecture approach by using OTP webservers (Mochiweb) as Services is a good idea?
No. Everyone is moving away from SOAP and towards REST; however building a software application with the Service Oriented Architecture approach by using OTP webservers (Mochiweb) as RESTful Services might be good idea.
Can the additional XML processing layer destroy all the advantages of such approach?
It depends what your objective is. If you are just adding an XML layer because you think it's "The Right Thing to Do™", then you will always have problems with the XML layer because it will be a solution looking for a problem to solve. If your objective is to decouple the server implementation technology from the client implementation, by creating commonly understood representations for your entities, then the additional XML (or JSON or whatever is most suitable) processing layer is worth it.