Absolute "noob" questions

[eluser]callumd[/eluser]
Thanks.

Another question.

The user manual says:

all PHP files should OMIT the closing PHP tag, and instead use a comment block to mark the end of file and it's location relative to the application root

The same manual gives a sample controller for a Blog class:

<?php
class Blog extends Controller {

function index()
{
echo 'Hello World!';
}
}
?>

.. complete with closing PHP tag.

Are there some instances in which the closing tag should be included?