See: https://www.drupal.org/docs/develop/standards/coding-standards#controlst...

In templates, the alternate control statement syntax using : instead of brackets is allowed. Note that there should not be a space between the closing parenthesis after the control keyword, and the colon, and HTML/PHP inside the control structure should be indented. For example:

Emphasis is mine.

Right now phpcs does not distinguish between

<?php if (TRUE): ?>

and

<?php if (TRUE) : ?>

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alexdmccabe created an issue.