A simple ‘because it helps’ should be enough for most, but as for details…
Wrapping form elements in a form tag used to be the only way to go a few years back. That was the time when AJAX was not around. Then, the asynchronous processing came and it’s become common to skip that step, after all, the request is done in a different way. To be honest, I’ve skipped this step a few times myself, but no more, and why?
Well, first let’s state the ‘smaller’ things:
- adds semantics
- helps screen readers