2.1.3 [XML] Section 2.11, End-of-Line Handling
To simplify the tasks of applications, the XML processor MUST behave as if it normalized all line breaks in external parsed entities (including the document entity) on input, before parsing, by translating both the two-character sequence #xD #xA and any #xD that is not followed by #xA to a single #xA character.
MSXML3 and MSXML6
character reference sequence and the "
character sequence are normalized in external parsed entities.