As I’ve also mentioned on the other HTML boilerplate, you don’t need to specify the <html>, <head> and <body> tags as they are implied. I will typically include the <html> tag because it needs a lang attribute, but I won’t close it.
Omitting these tags reduces the indentation level of the whole document, which in my opinion makes the document more readable for humans.
Maybe don’t need. But (for me) more readable.
You’re free to choose not to indent on them and include them anyways.