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 Jira is
Jira wiki markup uses double pipes for header cells and single pipes for data cells.
Jira issues, comments and descriptions.
What changes when you convert XML to Jira
The first repeating element is treated as the rows. Attributes are read alongside child elements and prefixed so they do not collide with a same-named tag. Nesting one level deep becomes dotted column names; deeper structures are kept as text.
Empty cells are filled with a single space, because a Jira row with two adjacent pipes collapses the column and shifts everything after it.
What carries over from XML to Jira
XML records 3 things about a table that Jira has no way to hold.
An empty cell and a missing one are the same thing in Jira, so a null and an empty string in the XML both come out blank and can no longer be told apart.
XML can hold a value that is itself a list or an object. Jira has only flat cells, so nested values are flattened into one cell rather than being spread across columns.
A line break inside a cell ends the row in Jira, so line breaks are replaced rather than carried through.
Jira marks header cells differently from data cells, so the keys are lifted out and written once as a marked header row rather than repeated on every row.
The identifier 007 comes out of the Jira 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 Jira file goes wrong.
The quotes around Jonah "Jo" Pryce are left as a plain quote character in the Jira.