>The only advantage I see for using processing instruction is there is no need to send out a new version of your software! do you agree?
I've been known to use them to trigger processing by an XSLT stylesheet. For example
<?current-date?>
causes the stylesheet to insert the current date. The advantage of using a PI rather than an element <current-date/> is, I suppose, that you don't have to change the DTD/Schema (or negotiate with the owner of the DTD/Schema). The disadvantage is that what you've done isn't documented in the DTD/Schema, which is where people will tend to look when they want to know what game you're playing at.
Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference