File: vendor/squizlabs/php_codesniffer/src/Standards/Generic/Docs/PHP/DisallowAlternativePHPTagsStandard.xml

<documentation title="Alternative PHP Code Tags">
    <standard>
    <![CDATA[
    Always use <?php ?> to delimit PHP code, do not use the ASP <% %> style tags nor the <script language="php"></script> tags. This is the most portable way to include PHP code on differing operating systems and setups.
    ]]>
    </standard>
</documentation>