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<heading>
    level=2,
    Introduction to Arguments</heading>

<index>
    primary-key="listed-arguments",
...
    There are two categories of arguments:
        </paragraph>
</index>

<foo> something=bar, Code is cool </foo>

<foo something=bar> Code is cool </foo>

$text =~ s/>\s?([\w\-]*?)\=([\w\-\"]*?)\,?/ $1\=$2>/gixs;