while read -r line
    do
        array=( $(echo $line) )

        cat $1 |\
        sed -nr "
            /<$array[1] id=$array[2]/,/<\/$array[1]/ {
            /<$array[1] id=$array[2]/ a \ \ \ \ <tag k=\"$array[3]\" v=$array[4]\/>
            /<tag k=$array[3]/ !p
            /<\/$array[1]/ q
         }" >> $1.osc
     done

    sed -ir '1 i <osmChange version="0.6" generator="bash script">
             1 i <modify>
             $ a </modify>
             $ a </osmChange>' $1.osc