It's like this. Consider each tag to be a box:

This represents
Text. As you can see, all the tags are neatly
contained within their
container. The boxes are physically confined to the box they are contained in.
Now, consider what happens to the fabric of reality if we allow the box borders to cross:

What? The box is half in, and half out of the outer box?! That's not physically possible!
Alternatively, you can consider that it's the rules of the language, and breaking them isn't something you have the authority to do.