xsl:element with a static, literal name is unnecessarily verbose. Use a
literal result element directly, reserving xsl:element for cases where the
element name is dynamic (contains a variable reference, function call, or AVT).
Incorrect:
<xsl:element name="div">
<xsl:value-of select="."/>
</xsl:element>
Correct:
<div>
<xsl:value-of select="."/>
</div>