Have you checked note
1836762 - Wrong signature digist for Web Service SOAP fault message
Here is a comment from fix from this note.
IF l_part_new is not initial.
* when the messages need to be transported in a secure way this method is called twice (because of 2x serialize)
* therefore the existing parts of m_fault_detail_new need to be deleted, but only if there are new parts available
So double serialization would explain why < is converted to <. But I am really guessing and OSS note is talking about different scenario. You can always raise an OSS message with SAP if you believe that it's a bug.
Cheers