Yes if the objective of the export is to allow the reimportation of the data without modifications. On the other hand, CSV import is very practical to allow non-developers to work on the data before importing.
Christopheadded 1 deleted label and removed 1 deleted label
I tried this, but could not make it work. Neither in English "Attribute", nor "Attributes" nor "Attribute set", nor in German "Attribut", "Attribute" or "Attributsatz" worked. So which is the correct header entry?