Ok, I\'ve read a couple books on XML and wrote programs to spit it out and what not. But here\'s the question. Both a comma delimited file and a XML file are \"human readable.
These aren't the only two options, you can also use JSON or YAML which are much lighter weight than xml.
In general, if you have simple tabular data with out many special characters, CSV isn't a bad choice. For structured data, consider using one of the other 3.