[eluser]TWP Marketing[/eluser]
In terms of code readability I think I prefer the current methods. A form would (should) present the setup and configuration at the beginning of the code segment, rather than separating the open parameters and the hidden parameters. Some form code may be so large as to push the close statement below the visible edge of your editor screen. This acts as an obfuscation of the code.
That being said, why do you want to put data in the close statement?