It appears that there is a bug in Excel 2002 relating to importing xml files.
If the xml file is empty for example:
<?xml version="1.0"?>
<SUA1500>
</SUA1500>
Excel 2002 will crash when trying to import this using Import Data, or New
Web Query. However, if the file contains something inside these tags, like:
<?xml version="1.0"?>
<SUA1500>
Something
</SUA1500>
Excel 2002 will not crash. I tried various combinations of this, and it
appears that Excel crashes only if there is one empty tag. If there are
other populated tags such as:
<?xml version="1.0"?>
<SUA1500>
Something
</SUA1500>
<SUA1500>
</SUA1500> or

<?xml version="1.0"?>
<SUA1500>
</SUA1500>
<SUA1500>
Something
</SUA1500> Excel 2002 is happy.

Another point of interest is that Excel 2000 does not crash for any of the
above examples. It simply takes all the lines in and places them into cells
without trying to interpret them or add anything or wait for additional
information.