You only show one file! Could you give examples of the 2 files and how you would like to merge them?
If you don't want to use modules based on XML::Parser (would you care to explain why BTW?) you can use XML::SAX::PurePerl or XML::libXML or maybe even XML::Parser::Lite. In any case please, for your own sake, use a parser, not regular expressions!
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Want more info? How to link or
or How to display code and escape characters
are good places to start.