Generazione file xml con FOR XML EXPLICIT

SELECT     Tag = 1
      ,Parent            = NULL
      ,[machinelist!1!code]        = '12345678'
      ,[machine!2!type]        = NULL
      ,[machine!2!internalno!ELEMENT]  = NULL

UNION    ALL

SELECT    Tag              = 2
      ,Parent            = 1
      ,[machinelist!1!code]        = NULL
      ,[machine!2!type]              = 2
      ,[machine!2!internalno!ELEMENT]  = T.Matricola

FROM    Tabella T

FOR XML EXPLICIT

<?xml version="1.0" />