if object_id('tempdb..#List', 'U') <> 0 drop table #List

create table #List(
	articul		nvarchar(50)
	,quantity	money
)
insert into #List select '00333', 5.0000
insert into #List select '00058', 1.0000

select
	1 as Tag
	,NULL as Parent
	,NULL as [items!1]
	,NULL as [item!2!articul]
	,NULL as [item!2!quantity]
union all
select
	2
	,1
	,NULL
	,articul
	,quantity
from #List 
for xml explicit, root('root')

<root>
  <items>
    <item articul="00333" quantity="5.0000" />
    <item articul="00058" quantity="1.0000" />
  </items>
</root>

<root>
  <items>
    <item> 
       <articul>00333</articul>
       <quantity>5.0000</quantity>
    </item> 
       <articul>00058</articul>
       <quantity>1.0000</quantity>
    </item> 
  </items>
</root>

<root date="2023-07-18 00:00:00">
</root>