something like this, I think,


<xsl:stylesheet version="2.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">


<xsl:strip-space elements="*"/>
<xsl:output indent="yes"/>

<xsl:key name="t" match="table" use="id"/>

<xsl:template match="*">
  <xsl:copy>
   <xsl:apply-templates/>
  </xsl:copy>
</xsl:template>

<xsl:template match="tables"/>

<xsl:template match="item[expand]">
 <xsl:variable name="here" select="."/>
 <xsl:for-each select="key('t',expand)/row">
 <item>
  <xsl:apply-templates select="$here/(* except item),*,$here/item"/>
 </item>
 </xsl:for-each>
</xsl:template>

</xsl:stylesheet>

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