You can always transform the tree programmatically before XMLout. 

for my $elem (@{ $tree->{arr}{elem} }) {
   $elem->{mod}{content} = delete($elem->{mod});
}

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For what it's worth, keep in mind your existing code will break if a mod element acquires an attribute. (Don't you love the fragility of XML::Simple?)

In reply to Re^3: XML::Simple : element vs. attribute in XMLout by ikegami
in thread XML::Simple : element vs. attribute in XMLout by rovf

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