Gasoline must be atomized in order to burn properly...otherwise, fuel injectors could behave more like anema bladders instead of the sprayers that they are. (Whew, there's a picture!)
Because of all of the fuel vapor present in an almost empty tank, a collision that would breach the fuel tank would likely result in an explosion. This is less likely if the tank were full.
However, CJ, given the fact that I will service the sender with a near-empty tank of gas on a hot Texas summer day, the caution is welcomed. Ventilation is of the utmost importance.
2009 ML350 (84K) - Family vehicle
2001 CLK430 Cabriolet (71K) - Wife's car
2005 BMW 645CI (124K) - My daily driver
2012 Mustang V6 (60K) - Daughter's car