First case- Open any file, place the cursor in front of any open or close tag, and try to split the file (Split At Cursor).
Message:
File cannot be split at this position.
Why?

After all, it is enough to move the cursor one field to the left and then the split will work.
Second case- Open any file, but change the extension from xhtml to xml (I see files like that in the wild quite often).
- Place the cursor anywhere (apart from the one I described in the first case of course) and try to split the file (Split At Cursor).
Message:
Cannot split since it may not be an HTML file.
Despite the message, the split will be performed ... but the split part of the file will be lost (we lose a piece of code BEFORE split position, and it remains AFTER split)