That said, I know I'm INSTANTLY going to piss off the "NEVER USE SHORT TAGS EVER" camp, but if it's on a server I control (which is 99% of the time), or I can modify PHP init settings via .htaccess or ini_set (which is the other 1% of the time), it literally doesn't matter.
The main takeaway is the alternate control structure (foreach: endforeach; instead of foreach {}). I find that way cleaner than heredocs.
Well, you could use USERS_FOREACH as your delimiter instead of EOD... I don't mind the short tags (and agree you should be able to enable/disable them in almost all cases) but just don't find them worth it, what I do dislike is the abundance of angle brackets and question marks and calling a function at the moment of output. (It just looks odd, and when people use their own h() function it just muddies the water. I liked Smarty for removing this.)
I think PHP and Perl got it right when they allowed embedding of normal vars in strings without any special syntax thanks to the $ sigil, we should take advantage of it where possible. When you have a bunch of non-PHP I think it makes sense to drop out into normal HTML, but otherwise, PHP strings are fine and your editor should support syntaxifying them as HTML.
The main takeaway is the alternate control structure (foreach: endforeach; instead of foreach {}). I find that way cleaner than heredocs.