Most important fact to note here is with no doubt that there is no specific sniff regarding template files, so everything done here is just "as you like it".

I would personally vote for much more simple rules like
* Every PHP code on its own line, start and end with PHP tags.
* Use colon notation `:` instead of curly braces `{}` in control structures.

I believe that those rules are ""*easier to discuss with people involved in design business*"" - NO offense intended **at all** :wink: 

And again - if there is no "sniff" to enforce those rules, the discussion is rather pointless.