Yes, the more the structure of the data is explicit in the XML tagging, the easier it will be to process it in XSLT. For example it's much easier to process
<section>
<title/><p/><p/><p/>
</section>
<section>
<title/><p/><p/><p/>
</section>
than
<title/><p/><p/><p/><title/><p/><p/><p/>
Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference