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Aren't XML, SGML, and HTML all the same thing?
lXML is an abbreviated version of SGML, to make it easier for you to define your own document types, and to make it easier for programmers to write programs to handle them.
1.It omits the more complex and less-used parts of SGML in return for the benefits of being easier to write applications for, easier to understand, and more suited to delivery and interoperability over the Web.
2.But it is still SGML, and XML files may still be parsed and validated the same as any other SGML file.