Xurkitree seems to be based off a tree that had been fused with electrical wiring. Its name is probably based off of "circuit" and "tree". Xurkitree's hands are made out off copper wiring, and it has feet designed to look like plugs. Its head resembles a spiky lamp or treetop of some sort. Xurkitree also has a tail that extremely resembles an ordinary household plug. Its white "leaves" are probably cable ties, used to hold various cables and cords together.
Xurkitree, along with Xatu and Xerneas is one of only three Pokemon whose name starts with "X".
Xurkitree's spiky white crown and black and white striped body bear a slight resemblance to Team Skull leader Guzma . This fits the theme of the Ultra Beasts resembling human characters in the story (with Pheromosa resembling Lusamine, Kartana resembling Gladion, Nihilego resembling Lillie and Buzzwole resembling Kiawe). it also resembles Steven Stone to some degree.
Its attack animation consists of it planting all five of its limbs on the ground, thus resembling a plant of some sort. It however normally walks on only two.
Xurkitree seems to be based off of tangled wires, Christmas lights, and a tree.
Xurkitree is a play on the word "circuitry" . It may also incorporate "tree".