There's Pod::PXML and Pod::XML, so why do we need Pod::Xhtml? You need
an XSLT to transform XML into XHTML and many people don't have the
time or inclination to do this. But they want to make sure that the
pages they put on their web site are well-formed, they want those
pages to use stylesheets easily, and possibly they want to squirt the
XHTML through some kind of filter for more processing.

By generating well-formed XHTML straight away we allow anyone to just
use the output files as-is. For those who want to use XML tools or
transformations they can use the XHTML as a source, because it's a
well-formed XML document.

WWW: https://metacpan.org/release/Pod-Xhtml