Android 12 brought changes to the game of forensics and introduced not only new files and file locations, but a new format for XML.  ABX is the new format introduced in Android 12 and it is different than the binary XML sometimes seen as AndroidManifest.xml. The file extension is still XML, however the file header is "ABX" + ABX version (version seen in Android 12 is Version 2), as shown in the screenshot.

These files may not be human readable. For Android 12 devices, all XML files in the /USERDATA/system/ directory path are in this ABX format.  This format has also been seen in various other locations (e.g., Recent Tasks XML files). For more information, read Alex Caithness’ blog, found here:  https://www.cclsolutionsgroup.com//post/android-abx-binary-xml

NOTE:  ALEAPP supports ABX parsing and Physical Analyzer 7.52 will support it as well.