Again, you're focusing on a pointless detail. Sure, I made a mistake in offhandedly using li as an example. Why do you choose to ignore the actually valid p example though? Seems like you're more interested in demonstrating your knowledge of HTML parsing (great job, proud of ya) than anything else. Either way, you've given zero examples of benefits of not doing things the sensible way that most people would expect.
To (hopefully) be clear, I don't think there are many benefits either way.