What Plain Text is
Plain text here means columns lined up with spaces, the way a command line tool prints a table.
Terminal output, log files, fixed-width exports from older systems.
What XML is
XML marks up data with nested named tags and optional attributes. It is verbose, strict about being well-formed, and can carry a schema that says what shape a document must have.
Enterprise integrations, government data feeds, RSS, SOAP services and older document formats.
What changes when you convert Plain Text to XML
Two shapes are handled. If the same character positions are blank on every line, those gutters are treated as column boundaries, so values containing single spaces stay intact. Otherwise the lines are split on runs of whitespace.
Each row becomes an element with one child per column. Header names are rewritten where they have to be, because an XML tag cannot start with a digit or contain a space, so a column called 2024 Sales becomes _2024_Sales.
What carries over from Plain Text to XML
One property of the plain text has no home in XML, and it is worth knowing which before you convert.
XML has no header row. The column names are repeated as keys on every record instead, which is why the result is bigger on disk than the table it came from.
The identifier 007 comes out of the XML as 007. Reading it as a number would have made it 7, and an id that changes value is worse than one that stays text.
The role "Analyst, data" survives with its comma, in one cell rather than split across two. That is the first thing to check in any converted table, and the usual place a XML file goes wrong.
The quotes around Jonah "Jo" Pryce are written as the HTML entity " in the XML.