In my testing of various concepts in the .xml file, I've discovered that Stardock is a little tag happy.
A good example of this is Base Hit Points. 95% of the units in the game list this as 0 (so HP are calculated soley based on con/level), and the CoreUnitStats.xml file defines this value at 0 already. I've successfully removed said tags from everywhere else I've found it (where said value was 0 already), and the CoreUnitStats.xml value is used. Changing said value in CoreUnitStats.xml to 5, for example, will add 5 to the hit points of all units where said deletion was made.
Probably in the 'early days' of development, it was necessary to define all of these values, but now that things are more streamlined, removing redundant code would probably be more efficient. Note that .xml files aren't that big to begin with, so I don't consider this a burning issue.