Let me try to answer the question "why" of your question.
If you write the following instructions:
<xsl:variable name="x" select="*" />
$x node. $x node, select. :
<xsl:variable name="x">
<content />
<content />
</xsl:variable>
$x node: node of content. count($x) 1. content, $x node: count($x/content).
, , : xsl:variable select, . xsl:variable select, , - .
xsl:sequence xsl:variable. xsl:variable, , 1, .
: xsl:variable, select, , :
<xsl:variable name="x" select="$y/*" />
<xsl:variable name="y">
<xsl:sequence select="foo" />
</xsl:variable>
count($x), .