The xml:id Conundrum (O'Reilly)
Rich Salz
covers the benefits and shortcomings of xml:id on O'Reilly.
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XML attributes whose type is ID are very important. They are the only fundamental way to identify a piece of XML. While we have XPath, XPointer, and so on, the only identification mechanism that every XML parser, and therefore every XML application, must understand is ID attributes."