Hmm[*]. Not sure if this is true (with CDATA, #Text and @attributes handled in some converters). For me the problem is more that there are too many ways to convert XML to JSON. For exampe the Badgerfish convention. Or the the Google and Yahoo versions. Or the XML.com way. And the Parker convention.
* Note to self: Should start using Twitter for this [**].
** Did start Twitter
Update: Any ideas for a good XML to JSON conversion which feels JSON like (no need to be bidirectional)?
Update 2: I currently use XSLT with nice results, Safari doesn't work yet and neither does Chrome. More to come.