You could also use XML::Rules instead of XML::Simple as it gives you more detailed control over what data structure gets generated.

Something like:

use XML::Rules;
 # at least 0.22 (for the stripspaces)
 # see http://www.perlmonks.org/?node_id=658971
my $parser = XML::Rules->new(
    rules => [
        Text => 'content',
        Entry => 'as array',
        Report => 'pass',
        Other => sub {return delete($_[1]->{name}) => $_[1]},
    ],
    stripspaces  => 3,
);

my $data = $parser->parse(\*DATA);

use Data::Dumper;
print Dumper($data);

__DATA__
<?xml version="1.0" encoding="UTF-8" standalone="no" ?>
<Report address="Address" name="IM Report" productID="INTRFC-MGR01">
   <Entry detail="4" name="e_im_dev_io_entry">
     <Text>Device Handle: 2</Text>
   </Entry>
   <Entry detail="4" name="e_im_dev_io_entry">
     <Text>Device Handle: 5</Text>
   </Entry>
   <Other detail="4" name="first">
     <Text>Device Handle: 5</Text>
   </Other>
   <Other detail="4" name="second">
     <Text>Device Handle: 5</Text>
   </Other>
</Report>
[download]

It doesn't try to guess as XML::Simple does so it's more work though. (In not yet released 0.23 the rule for the Other tag will be just Other => 'by name',.)