Always use <?php ?> to delimit PHP code, not the shorthand, <? ?>. This is required for Drupal compliance and is also the most portable way to include PHP code on differing operating systems and set-ups.

Note that as of Drupal 4.7, the ?> at the end of code files is purposely omitted. This includes for module and include files. The reasons for this can be summarized as:

• Removing it eliminates the possibility for unwanted whitespace at the end of files which can cause "header already sent" errors, XHTML/XML validation issues, and other problems.
• The closing delimiter at the end of a file is optional.
• PHP.net itself removes the closing delimiter from the end of its files (example: prepend.inc), so this can be seen as a "best practice."