[recursive]

I don't believe there are any contexts where <li> is valid that <div> would also be valid.

I'm not opposed to closing <li> tags as a general a general practice. But I don't think it provides as much benefit as you're implying. Valid HTML has a number of special rules like this. Like different content parsing rules for <textarea> and <script>. Like "foreign content".

If you try to write lint-passing HTML in the hopes that you could change <li> to <div> easily, you still have to contend with the fact that such a change cannot be valid, except possibly as a direct descendant of <template>.

[haskellshill]

Again, you're focusing on a pointless detail. Sure, I made a mistake in offhandedly using li as an example. Why do you choose to ignore the actually valid p example though? Seems like you're more interested in demonstrating your knowledge of HTML parsing (great job, proud of ya) than anything else. Either way, you've given zero examples of benefits of not doing things the sensible way that most people would expect.

[recursive]

To (hopefully) be clear, I don't think there are many benefits either way.