So why is Microsoft so opposed to nesting like-named elements? For instance a folder element containing more folder elements? Their operating system has been based on that concept for over 20 years. Sure, internally, the FAT doesn't necessarily break it down hierarchically other than to point to other folders by using some kind of reference that determines the relationship, but what's the difference?

This is frustrating. Microsoft Visual Studio displays the message, "Although the XML document is well formed, it contains structure that Data View cannot display. The same table (navpoint) cannot be the child in two nested relations. See, they conceeded that my XML data is well-formed. What their basically saying is, "Since we insist on fitting hiearchical data into a relational metaphor, you are not allowed to use GUI editing on your XML data." Sounds like a limitation in their perspective and thinking. They chose to force the relational model. They chose not to provide a means to edit data in a grid format despite its "irregularity."