<row1>
  <o1>
    <v1>апельсин</v1>
    <v2>банан</v2>
  </o1>
</row1>
<row2>
  <o2>
    <v1>виноград</v1>
    <v2>груша</v2>
  </o2>
</row2>

declare @t table (x xml);
insert into @t(x) values ('
<row1>
  <o1>
    <v1>апельсин</v1>
    <v2>банан</v2>
  </o1>
</row1>'), ('
<row2>
  <o2>
    <v1>виноград</v1>
    <v2>груша</v2>
  </o2>
</row2>');


select
x2.value('local-name(..)','nvarchar(max)') [elementName],
x2.value('.','nvarchar(max)') [elementValue]
from @t t
cross apply t.x.nodes(N'//*/text()') t2(x2)

;with xm as (
  select
  cast('/' + node.value('local-name(.)', 'varchar(900)') as varchar(900)) [fullPath],
  node.query('*') [children]
  from @t
  cross apply x.nodes('*') as roots(node)
  union all
  select
  cast(xm.fullPath + '/' + node.value('local-name(.)', 'varchar(900)') as varchar(900)),
  node.query('*') [children]
  from xm
  cross apply xm.children.nodes('*') as child(node)
)
select * from xm
where cast(children as nvarchar(max)) = ''