An employee, whose last name is Null, kills our employee lookup app
This is funny, but it's also a real world example of the kind of encoding nightmare that made SOAP RPC encoding really awkward. Various SOAP toolkits used to serialize a missing value as the empty string, or a literal value like "null" or 0, or all sorts of awfulness. I think the correct thing for the spec is to set xsi:nil="true" as an attribute on the XML tag in question, but IIRC about half the toolkits didn't understand that.(I speak in the past tense of SOAP because I am an optimist.)