I am trying to understand the rationale behind such a design. I skimmed through a few RFCs but did not find anything obvious.
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It’s not particularly subtle – it’s so that the SYN and FIN bits themselves can be acknowledged (and therefore re-sent if they’re lost).
For example, if the connection is closed without sending any more data, then if the FIN did not consume a sequence number the closing end couldn’t tell the difference between an ACK for the FIN, and an ACK for the data that was sent prior to the FIN.