PHP Using XML for configuration file (s) are elements that are better than attributes or vice versa?

Question

I am using XML for a configuration file in PHP (using SimpleXML), creating a configuration file that is more standard.

Having all the values ​​in the elements or using attributes?

Elements Example:

<database>
   <user>test-user</user>
   <pass>test-pass</pass>
</database>

Attribute Example:

<database user="test-user" pass="test-pass"></database>

Are there any advantages anyway?

Other languages ​​may also need to read the same configuration file, such as Java and Perl.

Answer 1

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Answer 2

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<?
    $config['db']['user']="user";
    $config['db']['pass']="pass";
?>  

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