I've been researching this all day and night ;)
Here is what I found:
1. I did find some sample IMSCC cartridges I could successfuly import from Open University (http://www.open.ac.uk/) there are a lot of them. So I can confirm that the IMS import functionality in Moodle 2.3 does work at least in some cases.
2. I also created a very small course in 2.3 with only one 'file' and one 'quiz' with one 'question'. I 'backed it up' as IMSCC and then re-imported it. This worked!
3. However none of my full existing courses which I have created in pre-2.0 Moodle will export and then re-import successfully as IMS. I get the same error as before regarding the Error code: xml_writer_end_tag_no_match. I have verified the xml files and the cartridge files and don't see a problem with them. I have removed all invalid html which may be in any of the files. And I even went back to my old 1.9 Moodle installation, exported in Moodle format, then re-imported as Moodle format into a clean install of 2.3 and then attempted to backup as IMS. This did not work. I even tried exporting just one quiz by itself and this did not work. So I'm stumped. What exactly is wrong with the XML? I don't have days to figure this out.
In conclusion...
This particular project involves creating commercial elearning content. We've been using Moodle for almost 7 years as our primary tool. But after spending a couple days researching and testing this stuff, my instinct is that it is not possible/practical at this time to export our existing Moodle courses (mostly quizzes and reading activities created in Moodle 1.8 and 1.9) to IMS via upgrade to 2.3 and backup (export) to IMS format. So we will probably pick a dedicated IMS content authoring tool and rebuild the courses in that.
If anyone can offer any suggestions as to an approach I might have missed, or can second my conclusion and suggest a good IMS authoring tool please let me know.
Moodle seems to play some IMS cartridges, and it seems to be able to author IMS cartridges if you build them in 2.3 (but my test was very limited in scope).... but for whatever reason it does not seem to be able to save larger and older Moodle courses in IMSCC format even when they work fine when imported into 2.3 as standard Moodle format.
Thanks for any advice or help. Wish it had worked out better.
Larry Zoumas