Why not just:
simplexml_import_dom(dom_import_simplexml($SimpleXmlNode))(PHP 5, PHP 7, PHP 8)
simplexml_import_dom — Construye un objeto SimpleXMLElement a partir de un objeto XML o HTML
$node, ?string $class_name = SimpleXMLElement::class): ?SimpleXMLElementsimplexml_import_dom() toma un nodo de un documento DOM y lo transforma en nodo SimpleXML. Este nuevo objeto puede entonces ser utilizado como un objeto nativo SimpleXML.
nodeUn elemento DOM
class_nameEste parámetro opcional permite que simplexml_load_string() retorne un objeto de la clase especificada. Esta clase debe extender la clase SimpleXMLElement.
   Retorna un objeto SimpleXMLElement o null en caso de fallo.
  
   Lanza una TypeError cuando
   un node no-XML o no-HTML es pasado.
  
| Versión | Descripción | 
|---|---|
| 8.4.0 | Se añade soporte para Dom\Document. | 
| 8.4.0 | Esta función ahora lanza una TypeError en lugar
       de una ValueError cuando un nodeno-XML o no-HTML es pasado. | 
Ejemplo #1 Importar un DOMDocument
<?php
$dom = new DOMDocument;
$dom->loadXML('<books><book><title>blah</title></book></books>');
if (!$dom) {
    echo 'Error durante el análisis del documento';
    exit;
}
$s = simplexml_import_dom($dom);
echo $s->book[0]->title;
?>El ejemplo anterior mostrará:
blah
Ejemplo #2 Importar un Dom\Document
<?php
$dom = Dom\XMLDocument::createFromString('<books><book><title>blah</title></book></books>');
$s = simplexml_import_dom($dom);
echo $s->book[0]->title;
?>El ejemplo anterior mostrará:
blah
Why not just:
simplexml_import_dom(dom_import_simplexml($SimpleXmlNode))/*If tags in DOM have text and some part of this text is surrounded by other tag, simple_import_dom object doesn't contain position of child tag, so rendering it back to html/xml can be a problem. Printing such a node is also peculiar. Eg.*/
//////////////////////
$text = "<body><p>Some text before <em>italic </em>and after text.</p></body>";
$dom = new DOMDocument;
$dom->loadHTML($text);
$result = simplexml_import_dom($dom);
echo $result->p;
//////////////////////
//Prints :
//Some text before and after text.
print_r($result->p);
//Prints:
//SimpleXMLElement Object ( [em] => italic )
print_r($result->p->em)
//does more or less the same:
//SimpleXMLElement Object ( [0] => italic )
var_dump($result->p);
//Prints:
//object(SimpleXMLElement)#8 (1) { ["em"]=> string(7) "italic " }
var_dump($result->p->em)
//object(SimpleXMLElement)#9 (1) { [0]=> string(7) "italic " }
//but
echo $result->p->em;
//prints:
//italicsimplexml_import_dom() will accept DOMNodes or other SimpleXMLElements.  This has a useful purpose if you are extending the SimpleXMLElement class and would prefer the xpath() method to return your class extension instead of basic SimpleXMLElements.  For example:
class MySimpleXML extends SimpleXMLElement{
    public function xpath($xpath){ 
        $return = array();
        $simpleXmls = parent::xpath($xpath); // run SimpleXMLElement xpath, returning an array of SimpleXMLElements
        foreach($simpleXmls as $xml){
            $return[] = simplexml_import_dom($xml,'MySimpleXML'); // copy SimpleXMLElement, returning as MySimpleXML instance
        }
        return $return;
    }
}
Now I can create an instance of MySimpleXML, run an xpath, and get my results back as an array of MySimpleXML elements instead of the native SimpleXMLElement:
$mySimpleXml = new mySimpleXml('<root><node/></root>');
$array = $mySimpleXml->xpath('/root/node'); // returns array with a single MySimpleXml object