In my case:
header('Content-Type: application/xml;');
header('Content-Disposition: attachment; filename="strings.xml"');
//for example
echo '<?xml version="1.0" encoding="utf-8"?>';
echo '<!-- ********************** -->';
generates <?xml version="1.0" encoding="utf-8"?><!-- ********************** -->
With 

:
header('Content-Type: application/xml;');
header('Content-Disposition: attachment; filename="strings.xml"');
//for example
echo '<?xml version="1.0" encoding="utf-8"?>
';
echo '<!-- ********************** -->';
generates <?xml version="1.0" encoding="utf-8"?>
<!-- ********************** -->
Simply with the enter command it works:
header('Content-Type: application/xml;');
header('Content-Disposition: attachment; filename="strings.xml"');
//for example
echo '<?xml version="1.0" encoding="utf-8"?>
';
echo '<!-- ********************** -->';
generates
<?xml version="1.0" encoding="utf-8"?>
<!-- ********************** -->