I know that the output will show the same, however, one of the companies that we are sending our books to says that one of our books didn't pass their system test.
please see below as to the wording that they sent to me (to me it doesn't make any sense, but i've got to fix the file and send it to them):
When content files in the epub contain a paragraph tag immediately
followed by the entity “ there will likely be an error with the
ACS server packaging. Example instance of this:
<p>“Sorry.”</p>
In many cases, simply following the paragraph tag with a newline will
avoid the problem:
<p>
“Sorry.”</p>
However, in other cases, both the beginning paragraph tag and the
ending paragraph tag must be on their own lines:
<p>
“Sorry.”
</p>
So the best practice for avoiding this problem is to always place
opening and closing paragraph tags on their own lines, in every
content document. For most developers, this is a simple find and
replace operation across all the content files. In cases where we have
these problems, the epub file will have to be edited in this way in
order to work with the ACS server and be successfully processed in our
system.