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.
Advantages
A number of advantages XML has over CSV:
It completely depends on the problem domain and what you are trying to solve.
Example
The last item is something that many people miss when writing web pages. Consider the situation where you have a large data store of songs. Songs have artists, albums, beats per minute, and so forth. You could export the data to XML, write a simple stylesheet to render the XML as XHTML, then point the browser at the XML page. The browser will render the XML as a web page.
You cannot do that with CSV.
Disadvantages
Joel Spolsky has a great article on why XML is a poor choice as a complex data store: it is slow. (Unlike a database, which can retrieve previous or next records with a single CPU instruction, traversing records in an XML document is much slower.) Arguably, this could be considered an optimization problem, resolved by waiting 18 months. Thus:
Related Question
See also: Why Should I Use A Human Readable File Format.