When PHP processes a file, it just outputs lines outside the PHP tags.
So in your sample code, the empty line between the PHP tags is output.
Code:
$ cat test.php
<?php
?>
// This line
<?php
?>
Code:
$ php test.php
// This line
$
Code:
$ cat test.php
<?php
?>
<?php
?>
Code:
$ cat test.php
<?php
?>
<?php
?>