HTML entities in XML not importing

hi,

I exported nodes from Drupal 7 to XML files.
I import them to Drupal 10.

I applied a "html entities decode" Tamper plugin to the body text which is "full html".

The issue is: HTML entities are not converted correctly.

So this in the XML:
<p> text

... is imported as:
p text

... and it should be
<p> text

The weird thing is that some XML files work to import, and some do not work with this issue. I import them as "full html without ckeditor", and no filters are enabled.

Please urgently help with this issue, I am willing to donate to help this fixed
Thanks!