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Re:Google HTML/CSS style guide suggests omitting head and bo... by jchw on Tuesday May 21, 2019 @11:37AM (#19971130)
They are implied. I believe this dates back to when browsers supported non-standard HTML and the behavior of doing it was cemented in HTML5 (like tag soup and so forth.) Since it was based on existing behavior it should work even in old IE, just like the doctype.

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