It sounds good in theory, but in practice it adds a huge mental overhead.

> A p element's end tag may be omitted if the p element is immediately followed by an address, article, aside, blockquote, details, div, dl, fieldset, figcaption, figure, footer, form, h1, h2, h3, h4, h5, h6, header, hgroup, hr, main, menu, nav, ol, p, pre, section, table, or ul element, or if there is no more content in the parent element and the parent element is an HTML element that is not an a, audio, del, ins, map, noscript, or video element, or an autonomous custom element.

https://html.spec.whatwg.org/multipage/syntax.html#syntax-ta...

This is so complicated. In the end it's easier for me to close the tag instead of second guessing if I may skip it or may not.

In practice you can always skip the closing p tag. The difference is inconsequential (it only matters for the whitespace).