I have very little experience in web development, so this may be a very basic question.
It\'s just, from the limited experience I do have (
The important part is that HTML generating code is neat and readable. As in your example, any function calls, includes, etc should be in proper indentation with the rest of the code.
Beyond that, it doesn't matter as long as the code is properly formed and valid XHTML. The XHTML spec doesn't define whitespace, but it does define proper closing tags etc.
Basically, if the output code validates and the server side code is readable, everything is good. (Assuming, of course, that your application also works.)