This property enables you to determine the difference between the following:
<item num="123"/> (IsEmptyElement is true).
<item num="123"></item> (IsEmptyElement is false, although element content is empty).
A corresponding EndElement node is not generated for empty elements.
If default content has been added to an element due to schema validation, IsEmptyElement still returns true. It has no bearing on whether or not the element has a default value. In other words, IsEmptyElement simply reports whether or not the element in the source document had an end element tag.