PHP script can be made to be directly executable when first line contains string "#!" followed by path to PHP executable (also called shebang).
In this case blank lines after PHP open tag are applied not from "After Open Tag" but from "After open tag in HTML".
Steps to reproduce:
- Open Options and in Formatting > PHP > Blank Lines
- Set "After Open Tag" to 1
- Set "After Open Tag in HTML" to 3
- Create new file with content above
- Format file - there will be three blank lines after "<?php" and not one as expected