tinyxml code to be able to read the following

Whats the difference between the following two elements: Both are xml validated. Its just that the inner elements start and end differently. Is there a preference in one style over another.

  <List>
    <item> name="name1" band="band1" role="role1" </item>
    <item> name="name2" band="band2" role="role2" </item>
  </List>


  <List>
    <item name="name1" band="band1" role="role1" />
    <item name="name2" band="band2" role="role2" />
  </List>

tia,

Sunil