2.2.1 [W3C-XSLT] Section 1, Introduction

C0001:

The specification states:

 This document does not specify how an XSLT stylesheet is associated with an XML
 document. It is recommended that XSL processors support the mechanism described in
 [XML Stylesheet]. When this or any other mechanism yields a sequence of more than
 one XSLT stylesheet to be applied simultaneously to a XML document, then the effect
 should be the same as applying a single stylesheet that imports each member of the
 sequence in order (see [W3C-XSLT] [2.6.2 Stylesheet Import]).

MSXML3

An XML style sheet is transformed only where type="text/xsl". XML style sheets of type="text/xml" or of type="application/xml" are not transformed.

MSXML6

Processing instructions for XML style sheets are supported, but an XML style sheet is not automatically associated with XML content.