I think it’s more of a theoretic risk but easy to accommodate w/no downsides. The risk is that a spark could ignite gas vapor. Vapor would be near the nozzle/fuel cap and shouldn’t be in quantities that would easily ignite except in situations where something is malfunctioning. Due to the incredibly large numbers of times people fuel their cars, though, if turning off the car has even a tiny tiny positive effect it has been deemed the safe and recommended practice for everyone.
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