Результат выполнения
<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<first>
    <!--it's a comment-->
    <second>some string</second>
    <!--it's a comment-->
    <second>![CDATA[need CDATA because of <second>]]</second>
    <!--it's a comment-->
    <second/>
    <forth>
        <!--it's a comment-->
        <second>some string</second>
        <!--it's a comment-->
        <second>![CDATA[need CDATA because of <second>]]</second>
    </forth>
    <fifth>![CDATA[need CDATA because of "]]</fifth>
</first>


Process finished with exit code 0