Nope. But if you don't use a closing tag and put, say, an <img> tag below a <p>, the image will be child of the paragraph. Perhaps that's not always what you want.
The intent at the beginning of the paragraph, but not at the end. Is an IMG meant to be in the paragraph? Is a SPAN? They are inline elements that can indeed be inside a P.
I honestly don't understand this level of laziness in 2023. Editors close tags automatically, ffs. For the sake of saving a keystroke or two we end up with unintuitive and ambiguous crap.
I always have the right amount of well-formed (and well-spanned) TD and TR, making my markup actually logical and simple to understand. Which is not the result we get from open P.