Hi,
Finally I am successful to convert json to xml file and send it as attachment, (but unfortunately it is very slow, as it should convert every item alone then recombine them back)... here it is:
to explain why I needed xml, bacause it can deal with unicode data (i am using Arabic language in my data), so when I tried to export the data and save it as csv file, the unicode would be scrmbled like this

then I saw that there is a function that can convert json to xml, but discovered that it can only deal with json objects, and not arrays!
And with the inspiration from @sergeluca's blog of converting csv to json, (which I learnt a lot from about compose action and variables) i succeeded to convert the json output from execute SQL query action to xml file saved as *.xls, which will open in excel directly.
So the magic is done using 4 compose actions: the first two compose actions inside an apply to each loop to convert each json object to xml format, then the 3rd will join all results from the apply to each using
join(outputs('Compose_2'), '')then the fourth compose action the add the xml "header"... check the screenshots:




Then here when i recieve the file:
open the attachment
click ok
wala...
but the main problem is the long duration for the execution of the flow espcially for large data sets! so it would be really great if Microsoft find a direct way to convert json to xml... or at least support unicode in csv creation!!
Thanks,
Mohammad