The thing is that there are no "empty paragraphs". What you see usually in books as scene breaks is simply some blank space, not an empty pagraph (would you count the empty spaces as paragraphs if someone told you to look at the 25th paragraph in a chapter?).
So, if it's a blank space and not an empty paragraph, why code it as an empty paragraph and not as blank space? (Yes, I know the answer: because it's easier to hit return twice.) Now, for creating blank space there are several possibilities: margin or padding above the next paragraph, margin or padding below the previous paragraph, an empty image, a fixed-height <div>... any of which are better than just "<p> </p>"
If you insist, then please add some styling: <p class="break"> </p>, that way, at least, you could change the amount of blank space easily.
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