Manually Moving Posts/Pages/Comments/Tags from WPMU to WP3.0

I am not sure from your description if you have active WPMU install or only XML export from it?

From googling around upgrading active WPMU install to 3.x should be more or less robust:

IF you are not sure about upgrading, I’d try to re-create and upgrade install on test installation and possibly use its export (already from 3.x multisite) to import on production.