- lib/rexml/source.rb (REXML::IOSource#initialize): Reduce @line_break initialize code. It should be done only in #encoding=.
- lib/rexml/parsers/baseparser.rb: Don't set UTF-16 encoding to source by encoding="UTF-16" in XML declaration because UTF-16XX source encoding should be set in Source#initialize or IOSource#intialize. They should handle BOM. Parser should not consider about it.