Need some advice or guidance on Custom Tags and XML-body

What is better:

a) Implementing custom tags for the children:

<mytag:Computer>

<mytag:Param key="foo" value="bar" />

<mytag:Param key="bar" value="foo" />

<mytag:Param key="some" value="stuff" />

</mytag:Computer>

b) parsing the body, which is xml:

<mytag:Computer>

<params>

<param>

<key>foo</key>

<value>bar</value>

</param>

<param>

<key>bar</key>

<value>foo</value>

</param>

</params>

</mytag:Computer>

Are there any benefits going the xml-way here or would I be better off implementing a custom tag for the params too, as for the Computer tag.

[954 byte] By [Ashama] at [2007-11-26 14:57:14]