SQL Server 2022

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create table #emp
(
id int,
name varchar(10)
);
insert into #emp values(1,'A'),(2,'B');

create table #prd
(
prid int,
price int
);
insert into #prd values(1,299),(2,295);
4 rows affected

SELECT 
(
    SELECT 
    (
        SELECT id AS [@id],
               name AS [@name]
        FROM #emp
        FOR XML PATH('EmpData'),TYPE 
    ),
    (
        SELECT prid AS [@prid],
               price AS [@price]
        FROM #prd
        FOR XML PATH('PrdData'),TYPE
    )
    FOR XML PATH('SampleData'),TYPE
);


(No column name)


<SampleData><EmpData id="1" name="A" /><EmpData id="2" name="B" /><PrdData prid="1" price="299" /><PrdData prid="2" price="295" /></SampleData>


SELECT 
(
    SELECT 
    (
        SELECT id,
               name 
        FROM #emp AS EmpData
        FOR XML AUTO,TYPE 
    ),
    (
        SELECT prid,
               price
        FROM #prd AS PrdData
        FOR XML AUTO,TYPE
    )
    FOR XML PATH('SampleData'),TYPE
);


(No column name)


<SampleData><EmpData id="1" name="A" /><EmpData id="2" name="B" /><PrdData prid="1" price="299" /><PrdData prid="2" price="295" /></SampleData>