Other than one being slightly more verbose than the other, functionally is there any difference between these two TwiML blocks, assuming there is no additional configuration? I was unable to find anything in the docs.
<?xml version="1.0" encoding="UTF-8"?>
<Response>
<Dial>111-111-1111</Dial>
</Response>
<?xml version="1.0" encoding="UTF-8"?>
<Response>
<Dial>
<Number>111-111-1111</Number>
</Dial>
</Response>
You are right, both TwiML files are equivalent.