General XML Format Differences
These are some of the differences that affect the entire XML output:
Empty tags have been removed.
Hidden fields and sections appear in the output.
Utimes are formatted in canonical format.
Constant text appears in the output.
Conditional sections are displayed as children of the parent section.
Conditional sections were not displayed as children of the parent section in 8.96, rather, they appeared at the same level as the detail report section.
Because of the differences between the XML output file that is generated for 8.96 XML Publisher and the output file that is generated in subsequent releases, Oracle recommends that you create new templates if you are migrating to subsequent releases.