Alternative GeneralUtility::xml2array() without 10MB restriction from libxml - for import and export . Quick and dirty hack, exactly like to the original one in TYPO3.

GeneralUtility.php

<?php
namespace TYPO3\CMS\Core\Utility;

use GuzzleHttp\Exception\RequestException;
use TYPO3\CMS\Core\Core\ApplicationContext;
use TYPO3\CMS\Core\Core\ClassLoadingInformation;
use TYPO3\CMS\Core\Crypto\Random;
use TYPO3\CMS\Core\Database\ConnectionPool;
use TYPO3\CMS\Core\Http\RequestFactory;
use TYPO3\CMS\Core\Service\OpcodeCacheService;
use TYPO3\CMS\Core\SingletonInterface;
use TYPO3Fluid\Fluid\Core\Rendering\RenderingContextInterface;

class GeneralUtility
{

    public static function xml2array2($string, $NSprefix = '', $reportDocTag = false): array
    {
        $dom = new \DOMDocument();
        $dom->loadXML($string, LIBXML_PARSEHUGE);
        $xml = simplexml_load_string($dom->saveXML());
        $array = self::xmlElementToArray($xml);
        if ($reportDocTag === true) {
            $array['_DOCUMENT_TAG'] = 'T3RecordDocument';
        }
        return $array;
    }

    protected static function xmlElementToArray(\SimpleXMLElement $xml): array
    {
        $array = [];
        foreach ($xml->children() as $key => $children) {
            if (is_a($children, \SimpleXMLElement::class)) {
                $attributes = $children->attributes();
                if (isset($attributes['index'])) {
                    $attributeArray = json_decode(json_encode($attributes['index']), true);
                    $key = $attributeArray[0];
                }
                $value = json_decode(json_encode($children), true);
                if (isset($value[0])) {
                    $children = $value[0];
                } else {
                    $children = self::xmlElementToArray($children);
                }
            }
            $array[$key] = $children;
        }
        return $array;
    }
}