The XML declaration is not a processing instruction, it only looks like one.
It really isn't appropriate for it be to in the DOM since it describes how
the document is encoded in a particular file. For example, if you read an
XML document that is encoded in ISO-8859-1, it ceases being encoded in
ISO-8859-1 when it is read into memory and when it is written back out, the
XML declaration should reflect the encoding used by the serializer.
The appropriate thing is to have your serializer code (which is the only
thing that knows what encoding you are using) write the XML declaration to
the file.
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