XML files exported from Cubase : Tempo and velocity values are missed !?

The point is for notation only, in contrast to MIDI which is generally for playback only. Not every software supports playback addition inside the XML file; in this case you are talking about the dynamics attribute in the note tag: Dorico currently doesn’t read it, for example, and I opened a thread about it:

I don’t know about Cubase but from your post it sounds like it doesn’t consider that attribute either.