File: vendor/squizlabs/php_codesniffer/src/Standards/Squiz/Tests/PHP/EmbeddedPhpUnitTest.6.inc

<?php
    echo 'This line has the wrong indent'
        . ' and the close tag is not on its own line, but this will not be fixed'
        . ' as multi-line code blocks for the first PHP open tag will always be ignored'; ?>

<?php
// Placeholder just to ensure the above is ignored solely because it is the first open tag, not
// because the conditions related to the _last_ open tag kick in.