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
Attributes can easily become difficult to manage over time trust me. i always stay away from them personally. Elements are far more explicit and readable/usable by both parsers and users.
Only time i've ever used them was to define the file extension of an asset url:
wank.jpg ...etc etc
i guess if you know 100% the attribute will not need to be expanded you could use them, but how many times do you know that.
wank.jpg
gif