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use strict;
use warnings;
...

$str =~ s/"([^"]*)"/'"' . sort_and_reformat($1) . '"'/eg;
print $str, $/;

$str =~ s/(?<=")([^"]*)(?=")/sort_and_reformat($1)/eg;

$str =~ s/(?<=<tag refid=")([^"]*)(?=")/sort_and_reformat($1)/eg;