The main problem is that DocBook SGML allows indexterm elements just
about everywhere, but DocBook XML is stricter. For example, this common
pattern
<varlistentry>
<indexterm>...</indexterm>
<term>...</term>
...
</varlistentry>
needs to be changed to something like
<varlistentry>
<term>...<indexterm>...</indexterm></term>
...
</varlistentry>
See also bb4eefe7bf518e42c73797ea37b033a5d8a8e70a.
There is currently nothing in the build system that enforces that things
stay valid, because that requires additional tools and will receive
separate consideration.