My earlier solution can easily be adapted: 
s{\t([^\t]+)\t}{
   my $s = "|$1";
   $s =~ s{\|([^|]*)\|([^|]*)}{<name>$1</name><value>$2</value>}sg;
   $s
}eg;

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In reply to Re^2: Recursive substitution difficulties by ikegami
in thread Recursive substitution difficulties by wx27

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