It wouldn't need to be if closing tags were allowed to be unnamed. For most cases, we can tell the closing tags easily enough for simpler files:

  <project>MAML</>
  <tags>
    <item>minimal</>
    <item>readable</>
  </>
  
  <!-- A simple nested object -->
  <spec>
    <version>1</>
    <author>Anton Medvedev</>
  </>

  <!-- Array of objects -->
  <examples>
    <item>
      <name>JSON</>
      <born>2001</>
    </>
    <item>
      <name>MAML</>
      <born>2025</>
    </>
  </>

  <notes>
  This is a multiline raw strings.
  Keeps formatting as-is.
  </>