result/XInclude/issue733.xml

<?xml version="1.0"?>
<!DOCTYPE reference>
<reference xmlns:xi="http://www.w3.org/2001/XInclude">
    <para id="a" xml:base="../ents/issue733-1.xml">Content 1</para>
    <para id="a" xml:base="../ents/issue733-2.xml">Content 2</para>
    
</reference>