As it was stated in the previous suggestion, you need to declare the namespaces.
DECLARE @x xml = '
<xml xmlns:s="uuid:BDC6E3F0-6DA3-11d1-A2A3-00AA00C14882" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:rs="urn:schemas-microsoft-com:rowset" xmlns:z="#RowsetSchema">
<s:Schema id="RowsetSchema">
<s:ElementType name="row" content="eltOnly" rs:updatable="true">
<s:AttributeType name="ItemCode" rs:number="1" rs:writeunknown="true" rs:basecatalog="Vehicles" rs:basetable="vehicle_option" rs:basecolumn="ItemCode" rs:keycolumn="true">
<s:datatype dt:type="string" rs:dbtype="str" dt:maxLength="8" rs:maybenull="false" />
</s:AttributeType>
<s:AttributeType name="OptionPrice_Code" rs:number="2" rs:writeunknown="true" rs:basecatalog="Vehicles" rs:basetable="vehicle_option" rs:basecolumn="OptionPrice_Code">
<s:datatype dt:type="int" dt:maxLength="4" rs:precision="10" rs:fixedlength="true" rs:maybenull="false" />
</s:AttributeType>
<s:AttributeType name="OptionName_Code" rs:number="3" rs:writeunknown="true" rs:basecatalog="Vehicles" rs:basetable="vehicle_option" rs:basecolumn="OptionName_Code" rs:keycolumn="true">
<s:datatype dt:type="int" dt:maxLength="4" rs:precision="10" rs:fixedlength="true" rs:maybenull="false" />
</s:AttributeType>
<s:extends type="rs:rowbase" />
</s:ElementType>
</s:Schema>
<rs:data>
<z:row ItemCode="02077400" OptionPrice_Code="1" OptionName_Code="1006" />
<z:row ItemCode="02077400" OptionPrice_Code="5" OptionName_Code="1009" />
<z:row ItemCode="02077500" OptionPrice_Code="1" OptionName_Code="1006" />
<z:row ItemCode="02077500" OptionPrice_Code="5" OptionName_Code="1009" />
<z:row ItemCode="02078100" OptionPrice_Code="5" OptionName_Code="49" />
</rs:data>
</xml>';
WITH XMLNAMESPACES (
'urn:schemas-microsoft-com:rowset' AS rs,
'#RowsetSchema' AS z
)
SELECT
T.x.value('@ItemCode[1]', 'varchar(10)') AS ItemCode,
T.x.value('@OptionPrice_Code[1]', 'smallint') AS OptionPrice_Code,
T.x.value('@OptionName_Code[1]', 'smallint') AS OptionName_Code
FROM
@x.nodes('xml/rs:data/z:row') AS T(x);
If you do not really care about the namespace then you could also use a wildcard for the namespace.
SELECT
T.x.value('@ItemCode[1]', 'varchar(10)') AS ItemCode,
T.x.value('@OptionPrice_Code[1]', 'smallint') AS OptionPrice_Code,
T.x.value('@OptionName_Code[1]', 'smallint') AS OptionName_Code
FROM
@x.nodes('xml/*:data/*:row') AS T(x);
GO
SELECT
T.x.value('@ItemCode[1]', 'varchar(10)') AS ItemCode,
T.x.value('@OptionPrice_Code[1]', 'smallint') AS OptionPrice_Code,
T.x.value('@OptionName_Code[1]', 'smallint') AS OptionName_Code
FROM
@x.nodes('//*:row') AS T(x);