id,summary,reporter,owner,description,type,status,priority,milestone,component,version,severity,resolution,keywords,cc
14584,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) ",defect (bug),new,normal,Awaiting Review,Export,3.0.1,normal,,,