* deleted, not a good question *
SAS has tools for parsing XML, but it assumes the XML is in a file and not in a variable.
I would import the first spreadsheet and write the XML into a file and try importing that.
PS. Your XLSX files are hard to view on the SAS website. The first one doesn't show the full XML in the column you mentioned and the second one doesn't render at all. You should just paste an example of the XML as text into your question (use the {i} icon to paste into a code box to preserve formatting) if you want help with how to parse it.
Thank you Tom for your suggestion.
I've integrated the XML code in the original question.
Hope this is more clear now.
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