Comment by QuantumNomad_

It depends completely on how nested your HTML tags are.

I hand write my HTML sometimes, and in those cases it’s often very basic documents consisting of maybe an outer container div, a header and a nav with a ul of li for the navigation items and then an inner container div and maybe an article element, and then the contents are mostly p and figure elements and various level headings.

In this case, there is no mental overhead of omitting closing li and closing p at the end of the line, and I omit them because I am allowed to and it’s still readable and fine.