<transition>
<target>Notify Responsible</target>
<trigger_value>Open</trigger_value>
<trigger_value>Need Acknowledgement</trigger_value>
</transition>
Is this more "acceptable" or is the difference between yours and mine a stylistic one?
There's no real difference. For short, single, simple types an attribute is valid, for child nodes, long values or multiple values of the same type, sub nodes are preferable. What are your design goals ? Manual edited xml files, error robust files, easy to read, fast to read, small memory footprints ?
One tip: consider to use
xml schema from the beginning to make your xml files schema conform and get some automatically xml file validation.