At work we are being asked to create XML files to pass data to another offline application that will then create a second XML file to pass back in order to update some of ou
When in doubt, KISS -- why mix attributes and elements when you don't have a clear reason to use attributes. If you later decide to define an XSD, that will end up being cleaner as well. Then if you even later decide to generate a class structure from your XSD, that will be simpler as well.