<foo>
<bar>First element</bar>
<bar>Second element</bar>
</foo>which can lead to issues if the second element isn't in there: should bar just be a property of foo or should it be an array? (I'm definitely open to correction on this if someone knows a better way; my experience with this particular issue is from writing a parser to take XML and turn it into a MUMPS-native data structure. I mostly had to have the parser take an educated guess and then let API users specify which elements were arrays if they wanted it to parse the same way against all inputs).
This is analogous to how saving Clojure sets (e.g. #{:a :b :c}) to a JSON document in CouchDB is also a lossy operation because JSON doesn't have sets, just maps and arrays.