No, there can be lots of other differences:

* attributes re-ordered
* redundant namespace declarations removed
* different whitespace within start tags
* use of " versus ' around attribute values
* empty elements minimized (<a></a> versus <a/>)

Michael Kay
http://www.saxonica.com/ 

> -----Original Message-----
> From: andrew welch [mailto:andrew.j.welch@xxxxxxxxx] 
> Sent: 30 August 2005 12:32
> To: xsl-list@xxxxxxxxxxxxxxxxxxxxxx
> Subject:  Roundtripability of identity transform
> 
> Can it be assumed that the output of the transform:
> 
> <xsl:template match="@*|*|node()">
> 	<xsl:copy>
> 		<xsl:apply-templates select="@*|*|node()"/>
> 	</xsl:copy>
> </xsl:template>
> 
> will be an exact copy of the input XML apart from:
> 
> -The output will be minus the doctype
> -The output will contain any defaulted elements/attributes
> -All entities will be expanded
> -The output might be in different encoding (although I'm talking
> differences above the byte level here).
> 
> Are there any other things to be aware of?