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There is an undocumented backwards incompatibility in the handling of sort keys. In the absence of a data-type attribute <xsl:sort select="@a"/> <xsl:sort select="@b"/> will sort <x b="2"/> after <x a="" b="1"/> in XSLT 1.0, but before it in XSLT 2.0. Specifically, XSLT 1.0 considers an empty sequence to be equal to a zero-length string in this situation, while XSLT 2.0 considers an empty sequence to collate before a zero-length string. Michael Kay
At the 23 June telcon, the XSL WG decided that it simply wanted to document this incompatibility rather than reopen the debate about where () should collate.
This incompatibility is now documented in the spec.