What's confusing about it? Everything seems pretty obvious to me.
Worse this is done at an element level not a document level as noted in the linked article.
Really, it’s not that simple. It typically requires a while xml library for dealing with it that is error prone. Check the number of errors and cves for libxmlsec for example. Or even the versions in C# or Java.
Then the incredibly stupid need to modify the signed document to insert the signature online so verifying it requires a full blown parser among other things