Some info could be element or attribute
Some XMLers passionate about element/attribute choice
XSLT makes converting elements ↔ attributes easy
JATS-Compatible tag set should:
follow JATS use for element or attribute content, or
create a new name for new element or attribute
JATS has <phone> element. If want phone number as an attribute value, call it something OTHER than @phone
JATS has @rationale attribute. If want an element for rationale, call it something OTHER than <rationale>