Issue #12451: The XInclude default loader of xml.etree now decodes files from
UTF-8 instead of the locale encoding if the encoding is not specified. It now
also opens XML files for the parser in binary mode instead of the text mode to
avoid encoding issues.
diff --git a/Misc/NEWS b/Misc/NEWS
index e6c1293..5fa463a 100644
--- a/Misc/NEWS
+++ b/Misc/NEWS
@@ -25,6 +25,11 @@
 Library
 -------
 
+- Issue #12451: The XInclude default loader of xml.etree now decodes files from
+  UTF-8 instead of the locale encoding if the encoding is not specified. It now
+  also opens XML files for the parser in binary mode instead of the text mode
+  to avoid encoding issues.
+
 - Issue #12451: doctest.debug_script() doesn't create a temporary file
   anymore to avoid encoding issues.