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#!/usr/bin/perl
use strict;
use warnings;
...
  AttrIndent => 1,
);
close $fh;

<?xml version="1.0" encoding="utf-8"?>
<opt>
  <key0>
...
    </devices>
  </key1>
</opt>

<opt>
  <key0>
...
      </dev0>
    </devices>
  </key0>