I understand the thinking but, I find it rather dubious. The opening brace is not a closing brace (and should not be thought of as one) therefore it cannot be considered as closing the unclosed comment.
The absence of a closing brace creates a syntactically incorrect construction the compiler should simply reject.
The compiler has been specifically told that there should not be nested comments yet, it ignores the nested comment, i.e, the sequence of two opening braces, which should result in a compiler error.
NESTEDCOMMENTS OFF, that's just a xmas ornament!. It tells the compiler that a second opening brace acts as a implied closing brace.