wrap XSLT result in a CDATA block - xslt

Question

I doing an XSLT transformation.
input message:
<Accounts operation="query">
<Account operation="query">
<Home_spcPage>google.com</Home_spcPage>
<Id>1-NP8S</Id>
</Account>
</Accounts>
which should get transformed to :
<ipString>
<![CDATA[<Accounts operation="update" boNameVar="Account" bcNameVar="Account">
<Account operation="update">
<Home_spcPage>google.com</Home_spcPage>
<Id>1-NP8S</Id>
</Account>
</Accounts>]]>
</ipString>
I am trying with the below XSLT.
<xsl:stylesheet xmlns:crma="www.c123.com" xmlns:soapenv="http://schemas.xmlsoap.org/soap/envelope/" xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="2.0">
<xsl:output indent="yes" method="xml"/>
<xsl:variable name="messageBlock">
<xsl:call-template name="main"/>
</xsl:variable>
<xsl:template match="/" name="main">
<xsl:apply-templates select="#*|node()"/>
</xsl:template>
<xsl:template match="#*|node()">
<xsl:variable name="level" select="count(ancestor::node())"/>
<xsl:copy>
<xsl:choose>
<xsl:when test="$level=2">
<xsl:attribute name="operation">
<xsl:value-of select="'update'"/>
</xsl:attribute>
<xsl:variable name="currNodeVar" select="name()"/>
<xsl:if test="$currNodeVar='Account'">
<xsl:attribute name="boNameVar">Account</xsl:attribute>
<xsl:attribute name="bcNameVar">Account</xsl:attribute>
</xsl:if>
<xsl:if test="$currNodeVar='Contact'">
<xsl:attribute name="boNameVar">Contact</xsl:attribute>
<xsl:attribute name="bcNameVar">Contact</xsl:attribute>
</xsl:if>
</xsl:when>
<xsl:when test="$level=4">
<xsl:attribute name="operation">
<xsl:value-of select="'update'"/>
</xsl:attribute>
<xsl:variable name="currBCNameVar" select="name()"/>
<xsl:variable name="parBCNameVar" select="name(../..)"/>
</xsl:when>
</xsl:choose>
</xsl:copy>
</xsl:template>
<xsl:template match="/">
<xsl:copy-of select="$messageBlock"/>
</xsl:template>
<xsl:template match="/">
<xsl:element name="ipString">
<xsl:text disable-output-escaping="yes"><![CDATA[</xsl:text>
<xsl:copy-of select="$messageBlock"/>
<xsl:text disable-output-escaping="yes">]]></xsl:text>
</xsl:element>
</xsl:template>
</xsl:stylesheet>
but not getting the desired results . It seems like the XSLT is not considering the entire XML.
Any help is appreciated .
Thanks,
Naveen