Well, omitting the closing tag is just one solution for avoiding blanks and other characters at the end of file. For example any char which is accidentally added behind the closing tag would trigger an error when trying to modify header info later.
Removing the closing tag is kind of "good practice" referring to many coding guidelines.
与恶龙缠斗过久,自身亦成为恶龙;凝视深渊过久,深渊将回以凝视…