result/XInclude/coalesce.xml

<?xml version="1.0" encoding="UTF-8"?>
<test xmlns:xi="http://www.w3.org/2001/XInclude">
    <t1 xmlns:xi="http://www.w3.org/2001/XInclude" xml:base="../ents/coalesce1.xml">
    start
    
    start
    
    end
</t1>
</test>