Chris Webb walks us through some inconsistencies:
A few months ago one of my colleagues at Microsoft, David Browne, showed me an interesting Power Query problem with how the Xml.Tables and Xml.Document M functions handle null or missing values. I’m posting the details here because the problem seems fairly common, it causes a lot of confusion and it’s not easy to deal with.
In XML there are two ways to represent a null or missing value:<a></a> or omitting the element completely. Unfortunately the Xml.Tables and Xml.Document M functions handle these inconsistently: they treat the <a></a> form as a table but the other as a scalar.
Click through for an example and a workaround for the issue.