2.2.18 [XML] Section 4.8, Document Entity

C0024:

The specification states:

 This specification does not specify how the document entity is to be located by an 
 XML processor; unlike other entities, the document entity has no name and might 
 well appear on a processor input stream without any identification at all.

MSXML3 and MSXML6

The document entity name is resolved as "#document".