Possible Duplicate:
Why is <br> an HTML element rather than an HTML entity?
Why is a line break in HTML an element <br> instead of an entity, such as &br;? In many ways it seems a bad fit to be an element (e.g. has a different node type attribute to normal HTML elements, is similar to in what it does).
From the spec*
So it states clearly that it is ok to style a line break as something else, thus justifying why it’s not an entity. It does make me think that there should be two ways of adding a line break – as an entity
&br;or a tag<br>, thus giving the author flexibility over whether the line break is stylable or not. The statement above – equating use of line breaks in poems and addresses – is a bit of a broad brush if you ask me.*Not sure if it’s the spec, but it’s certainly a spec