Nila,
I think your point makes a lot of sense. I use XMLSpy to work with XML content and it's got a nice "Stylesheet Designer" that works off of an XML Schema. The problem with MC's XML Export is that it only creates a document with three elements: MPL (the root), Item, and Field. That doesn't let me do much.
I agree that creating elements named with the field would be great! Of course, this would cause problems with custom fields because element (and attribute, for that matter) names must begin with a letter or "_" and the remaining letters can only contain letters, digits, "-", "_", or "."... and no spaces allowed. And, of course, some of the default field names would need to be changed as well.
You can see where this would cause some problems... but there are certainly solutions, such as fixing up the names to conform to XML. For example, "Date Created" would become "Date_Created".
The other solution is to do some java programming to transform the XML document created by MC to a format you'd prefer. It is a fairly simple effort (I'd guess less than 40 lines of code) to read in an XML document, perform some changes to the structure, and write it out to another XML document. Again, the hardest part would be in fixing the element names.
Scott-