Execution Plan Warnings cardinality xml data type

Add TYPE to return XML from the inner query rather than a string

DECLARE @AuditParameters XML = (
    SELECT
        1 AS AccountID,
        2 AS CategoryID,
        3 AS CategoryAttributeID,
        '4' AS SyncBatchGUID
    FOR XML PATH(N'Parameters'), ELEMENTS XSINIL, TYPE
)

Use TYPE Directive in FOR XML Queries

SQL Server support for the xml (Transact-SQL) enables you to optionally request that the result of a FOR XML query be returned as xml data type by specifying the TYPE directive.

-- 1st
DECLARE @AuditParameters XML = (
    SELECT
        1 AS AccountID,
        2 AS CategoryID,
        3 AS CategoryAttributeID,
        '4' AS SyncBatchGUID
    FOR XML PATH(N'Parameters'), ELEMENTS XSINIL,Type
)