They are not identical. The aspects you are willing to ignore are more important than the aspects you are willing to accept. Robbery is not just another way of making a living, rape is not just another way of satisfying basic human needs, torture is not just another way of interrogation. And XML is not just another way of writing S-exps. There are some things in life that you do not do if you want to be a moral being and feel proud of what you have accomplished.

Re: S-exp vs XML, HTML, LaTeX (was: Why lisp is growing) (Usenet article).