How to extract indeterminate attributes from xml in a postgres db?

My solution was to first convert the xml to json; xml_to_json

Then I defined:

-- converts xml from data in spreadsheet templates table into a table via json
CREATE OR REPLACE FUNCTION public.xml_to_table(xml)
    RETURNS TABLE(sheetname text, attributename text, attributevalue text) 
    LANGUAGE 'sql'
    COST 100
    VOLATILE PARALLEL UNSAFE
    ROWS 1000

AS $BODY$
     -- from the records returned by the subquery below this returns records with columns SheetName, 
    -- attribute name (address) and attribute value e.g.:
    -- Sheet1   E54   3
    -- Sheet1   G23   1.1
    -- Sheet1   N87   0
    -- Sheet2   W32   thing
    -- ... 
    
    select      
        e.sheetname, 
        jsonb_object_keys(e.attr) as attributename, 
        e.attr ->> jsonb_object_keys(e.attr) as attributevalue
    from 
    (
        -- removes the rows with null for the list of attributes from the results from the subquery under this, and 
        -- separates each attribute to its own row e.g.:
        -- Sheet1   {"E54": "3"}
        -- Sheet1   {"G23": "1.1"}
        -- Sheet1   {"N87": "0"}
        -- Sheet2   {"W32": "thing"}
        -- ... 
        select 
            d.sheetname, 
            jsonb_array_elements(d.exceldata) as attr
        from 
        (
            -- separates each line from the subquery under this into records containging columns for sheetname, and 
            -- this can handle xml having more than one element at the addresses level 
            -- (e.g. it can handle a NamedeCells element alongside Addresses )
            -- Sheet1       [{"E54": "3"},  ...
            -- Sheet2       [{"W32": "thing"}]
            -- ...
            select 
                b.sheetname, 
                b.records -> jsonb_object_keys(b.records) -> 'attr' as exceldata
            from 
            (
                -- separates each line from the subquery under this into records with columns for sheetname and 
                -- a row for the JSON for each of Addresses e.g.:
                -- Sheet1    {Addresses: {attr: ...
                -- Sheet2    {Addresses: {attr: ...
                --  ...
                select 
                    jsonb_object_keys(a.sheetjson) as sheetname,  
                    jsonb_array_elements((a.sheetjson->jsonb_object_keys(a.sheetjson) -> 'childs')) as records
                from 
                (
                    -- separates the supplied xml into json records for each sheet e.g.:
                    -- {Sheet1: {attr: ...
                    -- {Sheet2: {attr: ...
                    -- ...
                    select 
                        jsonb_array_elements(xml_to_json($1)->'Sheets'->'childs')  as sheetjson
                ) as a
            ) as b
        ) as d
    ) as e;

$BODY$;

this can be called with

select * from xml_to_table('<Sheets>
  <Sheet1>
    <Addresses E54="3" G23="1.1" N87="0"/>
  </Sheet1>
  <Sheet2>
    <Addresses W32="thing"/>
  </Sheet2>
</Sheets>')

to produce

This function is not a general as I'd like but it will suffice for my data clean up needs

Any comments welcome.