I'm using Altova DiffDog which has options to compare XML files structurally (ignoring string data).
This means that (if checking the 'ignore text' option):
<foo a="xxx" b="xxx">xxx</foo>
and
<foo b="yyy" a="yyy">yyy</foo>
are equal in the sense that they have structural equality. This is handy if you have example files that differ in data, but not structure!