Description:
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reading the docs at http://php.net/manual/en/language.basic-syntax.phptags.php , >>>everything outside of a pair of opening and closing tags is ignored by the PHP parser. <<< everything outside of the closing tag should be ignored by the parser, and just printed, and further >>>If a file is pure PHP code, it is preferable to omit the PHP closing tag at the end of the file. This prevents accidental whitespace or new lines being added after the PHP closing tag, which may cause unwanted effects because PHP will start output buffering when there is no intention from the programmer to send any output at that point in the script.<<<

here it's at least heavily implied that newlines after the end tag will be printed, but this is not actually the case. newlines after the end tags seems to be not printed, almost as if it was part of the end tag.

Test script:
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<?php
$tmp=tmpfile();
fwrite($tmp,"<?php ?>\n");
ob_start();
require(stream_get_meta_data($tmp)['uri']);
var_dump(bin2hex(ob_get_clean()));

Expected result:
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string(2) "0a"

Actual result:
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string(0) ""