There is a potential, yet very slight, SEO redirect issue which is reported in Google Webmaster accounts for using this closing tag: [L,R=301]
Why: Because Google generally does not care for hard coded internal page redirects. Yes, some it accepts others it doesnt.
However, Google accepts this tag [R,L] as a soft coded redirect. I have not received a warning for using this tag.
Stone soup is flavored by its offerings of humanity.