2446388 - Downloading large files through Odata fails with "Deserialization of XML failed via transformation"

Downloading large files through Odata fails with HTTP 500 response and "Deserialization of XML failed via transformation".

In SAP Gateway Hub Error log the following entry logged:
Deserialization of XML failed via transformation /IWFND/CM_MGW009

Among the Error log details the following part can be found:
..CX_XSLT_FORMAT_ERROR
...NODE_TYPE illegal
...URI
...LOCAL_NAME
...TREE_POSITION abap.values.2.2

SAP Gateway

Exception of type CX_XSLT_FORMAT_ERROR has occurred; Deserialization of XML failed via transformation; Exception of type /IWFND/CX_SODATA has occurred; Exception of type /IWCOR/CX_DS_INTERNAL_ERROR has occurred , KBA , abap.values.2.2 , /iwfnd/cl_mgw_request_manager , cx_xslt_format_error , stream , streaming , hasstream , read_stream , OPU-GW-COR , Framework , Problem