however all my attempts have failed.

How exactly?

Renaming is easy with XML::Twig, see Re: Replace XML tag names., Re: Modify XML tags

Merging is just as easy with XML::Twig, see Re^3: How to create XML tree from non-XML source, see http://web.archive.org/web/20070821013301/http://www.xmltwig.com/tutorial/

In reply to Re: Using Perl XML::SAX to modify XML documents by Anonymous Monk
in thread Using Perl XML::SAX to modify XML documents by dryajov

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