SELECT  1       AS TAG
,       NULL    AS PARENT
,       USR_ID  AS [ROW!1!USR_ID]
,       NULL    AS [USR_ID!2!]
,       NULL    AS [USR_NM!3!]
,       NULL    AS [USR_CLS!4!]
FROM ESAUSER

UNION ALL

SELECT  2 AS TAG
,       1 AS PARENT
,       USR_ID
,       USR_ID
,       USR_NM
,       USR_CLS 
FROM ESAUSER

UNION ALL

SELECT  3 AS TAG
,       1 AS PARENT
,       USR_ID
,       USR_ID
,       USR_NM
,       USR_CLS 
FROM ESAUSER

UNION ALL

SELECT  4 AS TAG
,       1 AS PARENT
,       USR_ID
,       USR_ID
,       USR_NM
,       USR_CLS 
FROM ESAUSER 
ORDER BY [ROW!1!USR_ID], [USR_ID!2!], [USR_NM!3!], [USR_CLS!4!]
FOR XML EXPLICIT