Mastronarde and Tarrant say the following about manuscript description:
[I]n encoding the list of manuscript witnesses and their sigla, the example shows an explicit equal-sign between the siglum abbreviation and the explicit name (N = Codex Neapolitanus V A 8, saec. XV). If the explicit name were also tagged (without the equal-sign), there would be some flexibility in how the siglum and name were displayed, rather than requiring the single format “N = Codex Neapolitanus V A 8.
Mastronarde and Tarrant say the following about manuscript description:
Could this be handled with
<name>
?