If you export an entire plan then the format depends on the contents.
The features (routes, lines and waypoints) are then exported as below.
Features within a plan export or individual feature exported are formatted as follows.
A route or a line exported as a GPX track has one <trkseg> containing the points as <trkpt> elements with lat and lon only.
A route or a line exported as a GPX route is a single <rte> containing the points. Each point is a <rtept> containing an automatically generated <name> to improve compatibility with GPX devices.
A waypoint is exported as a single <wpt> containing its <name> and a <type>