Its always arguable which to use. It really comes down to policy and preference.
For example, I might use an attribute like this:
<Product id="12345">
<ProductDetail_1/>
<ProductDetail_2/>
</Product>
But someone else might recommend:
<Product>
<Id>12345</Id>
<ProductDetail_1/>
<ProductDetail_2/>
</Product>
Which is right? Both.
For a repeating group, I might like something like this because it makes it cleaner in the XML:
<Vehicle vin="" color="" engineType="" etc=""/>
Whereas someone else might prefer the following because each element is easier to find:
<Vehicle>
<Vin/>
<Color/>
<EngineType/>
<Etc/>
</Vehicle>
Which is right? Again, both.
It all comes down to either policy or personal preference.