[xsl] Embedding an SSI echo in an XML attribute

["tom tom" <tomxsllist@xxxxxxxxxxx>]

I need to generate an apache .sssi file that contains the following kind of 
code:

<a href="<!--#echo var="grar.5.url" encoding="none" -->">link</a>

To acheive this in XSLT 1 we generated the code as CDATA in a plain text 
file:

<xsl:text disable-output-escaping="yes">&lt;a href="</xsl:text>
<xsl:comment>#echo var='grar.5.url' encoding='none'</xsl:comment>
<xsl:text disable-output-escaping="yes">"&gt;link&lt;/a&gt;</xsl:text>

Can anyone advise on a cleaner way to do this using XSLT 2?

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