FWIW, I've experimented with XML::Simple for a couple of hours now, and, as far as I can see, SuppressEmpty doesn't work in this situation. I get the same results with or without it.

I triple-checked using Data::Serializer::Raw, Data::Dumper::Concise, and XML::Dumper. Also, I used use XML::Simple qw(:strict), and I used 'content' instead of '-content'. Here's what I have so far:

#!/usr/bin/perl -l

use strict;
use warnings;
use Data::Dumper::Concise;
use Data::Serializer::Raw;
use XML::Simple qw(:strict);

my $file = '/root/Desktop/xml2.xml';
    
open my $xml, '<', $file or die $!;
binmode $xml, ":encoding(UTF-8)";

my $ref = XMLin(
    $xml,
    SuppressEmpty => undef,
    KeyAttr    => { set => 'name' },
    ForceArray => [ 'set' ],
    ContentKey => 'content',
);
    
my $xml_raw_serializer = Data::Serializer::Raw->new(
    serializer => 'XML::Dumper'
);
my $xml_data = $xml_raw_serializer->serialize($ref);
print Dumper($xml_raw_serializer->deserialize($xml_data));
close $xml;
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