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The XML export option creates an OML file,which is very similar to an OPML file. The main differences are the main element name (oml vs. opml) and its use of the 'Item' attribute to store more than the very limited OPML file format. You can convert the created OML to OPML by renaming the file, and changing the root oml element to opml.
Another option might be to export to a csv file, then use excel or some other application to open the csv file, then re-export the data as a tab delimited file.
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