This looks like an Adobe InDesign CS6 bug to me.
- Create a story containing soft returns (Shift-Enter).
- Export to "Adobe InDesign Tagged Text" and choose Unicode encoding.
- Place the tagged text file you just exported into a frame.
- Note that your soft returns have been converted to hard returns.
This is not a problem when you choose ASCII encoding. Here, InDesign correctly escapes the soft returns using <0x000A>.
Does anyone know of a way to encode a soft return in Unicode Tagged Text?