why can’t we use different tags to break lines instead of tag? [closed]

  Kiến thức lập trình

suppose this is code

 <p>this is a line of text <br>
    this is another line of text
</p>

why can’t we write it like this instead

<p>this is a line of text</p>
<p>this is a line of text</p>

I tried searching, it showed for better accessibility and compatibility , I didn’t get it

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