Squiz/EmbeddedPhp: document the behaviour for closed tag block at end of file [3]

While the last tag block in a file will **not** be ignored if it is followed by non-empty inline HTML, the "blank lines before the close tag" check _will_ be ignored if this is the last embedded PHP block.

This test documents this behaviour.

Author: jrfnl

src/Standards/Squiz/Tests/PHP/EmbeddedPhpUnitTest.23.inc

@@ -0,0 +1,23 @@
+<?php
+// This test case file MUST always start with a long open PHP tag set (with this comment) to prevent
+// the tests running into the "first PHP open tag excepted" condition breaking the tests.
+// Tests related to that "first PHP open tag excepted" condition should go in separate files.
+?>
+<!--
+The "blank lines before close tag" check will not be executed when this is the last embedded PHP block.
+
+Note: I am not sure what the reason is for this exception, but the sniff has had this behaviour for the longest time,
+so this test documents the behaviour without an opinion on the correctness.
+-->
+<div>
+<?php
+echo 'There are a few too many blank lines below this line';
+
+
+
+
+
+?>
+
+</div>
+<p>Some more content after the last PHP tag block.</p>