<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
No Namespace are used in the files.
Performance is not an issue.
Memmory is not an issue.
Target will be the same.
Number of files to reproduce several hundred.
But, speed is not an issue.
File size approx 7k
Alright. Given all this, go for the easiest solution, likely XML::Simple for reading and XML::Writer for writing if XML::Simple's writing routines aren't quite right. Since you've got so little data and not much complexity I'm sure you should be able to get the results you want with a minimum amount of effort.