Earlier today I found myself looking at some scripts.
As I dug in more was a bit surprised at which characters actually changed when XML Encoded.
Using Microsoft Technologies, SQL Server and PowerShell, these three characters ( &, <, and >) are the only ASCII characters that return a different value when XML Encoded.
A couple of online tools indicate that single quotes (‘) and double quotes (“) also return different values when XML Encoded.
As always, prepare a cup of coffee, and take it to the lab.