Yes, you are right..
If I am lucky I can convince people installing this package so I can switch to it. Thanks a lot!

However, I have found a solution :-))

XML Simple puts nearly every hash as an XML-attribute. But not if its pointing to another hash, example
:

$tdata->{'TABLE-CAPTION'} = {'ID' => $_id, 'LONG-NAME' => {content => 
+'Test results'}};
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Using content will create another XML-tag and not an attribute. But for using this I had to configure XML-Simple like this.

    my $xmlParser  = new XML::Simple(
    RootName => 'TABLE',
    KeepRoot=>1,
    ValueAttr=>{
        'TABLE-CAPTION' => 'ID',
        'ContentKey' => 'content',
    }
[download]

Now its working fine, look at this: ^^

P>Testresults:</P><TABLE>
  <TABLE-CAPTION ID="ID42.401123046875">
    <LONG-NAME>Testresults</LONG-NAME>
  </TABLE-CAPTION>
  <TGROUP COLS="4">
    <COLSPEC COLNAME="test-id" COLNUM="0" COLWIDTH="1.00*" />
    <COLSPEC COLNAME="status" COLNUM="1" COLWIDTH="1.00*" />
    <COLSPEC COLNAME="test-spec" COLNUM="2" COLWIDTH="1.00*" />
    <COLSPEC COLNAME="requirement-ids" COLNUM="3" COLWIDTH="1.00*" />
    <TBODY>
      <ROW>
        <ENTRY COLNAME="test-id">
...
[download]

Thank you very much for all your hints and tips!

Best regards!!
Tobias