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what is reffering this code <?xml version="1.0" ?> in system.xml and <layout version="1.0.0"> in layout custom_module.xml file ?

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<?xml version="1.0" ?> defines the xml document. While there already is a newer 1.1 Version you still will mostly see the 1.0 Version: https://www.ibiblio.org/xml/books/effectivexml/chapters/03.html

the layout tag is a Magento construct and I assume that its Version is 1.0.0 since the beginning of time, but was introduced to have the possibility to upgrade the layout definition over the time.

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