> The current XPointer draft allows PIs to be referred to on equal terms
> with elements (except for not having a GI or attributes or sub-elements).
> 
> The DOM has a ProcessingInstruction node, though pseudo-attribute parsing
> is not performed.
This would be a possibility, but this reading of the content of a PI 
isn't in the XML spec, so the DOM WG didn't want to add 
semantics that weren't in the spec. So we stuck to the simple 
target+data approach, at least for Level 1.
Lauren