XML is not just a tree, but a tree with pointers. An xs:IDREF points to an element with an xs:ID within the same document. An xs:ID identifies the immediately containing element. Typically this is an xs:ID attribute on the element, though it may also be xs:ID simple content.
In RDF we identify the element content, by assigning it a URI. This URI is the object of the statement representing the element occurrence.
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