The Zend Framework coding standard mentions the following:
For files that contain only PHP code, the closing tag ("?>") is never permitted. It is not required by PHP, and omitting it prevents the accidental injection of trailing whitespace into the response.
However I do remember hearing about an issue (with tooling or including maybe?) where files needed to have closing tag.
Does anyone know of any issues (other than the developer issue of wanting symmetry) where you would need to have closing tags or are they generally a bad idea?