HTML entities in category and tag elements

[lavamind]

The script wp-admin/includes/export.php creates CDATA blocks for category and tag data which contain HTML entities. Normally, these characters should appear un-encoded in the CDATA blocks, see #4321.

I suspect this problem may have been considered at some point, but currently the line in question is commented out : http://core.trac.wordpress.org/browser/trunk/wp-admin/includes/export.php?rev=9148#L102

The solution, I think, would be to replace that comment with html_entity_decode($str)