SQL-Plus and vertical spaces

Let’s see a simple query I had to submit thru sqlplus:
UPDATE foo 
SET status = 200
WHERE id IN (

123,
456,
...
999 );
Is the above query correct?
*Yes, it is good because *SQL is space-agnostic ** and therefore both horizontal and vertical spaces do not matter.

Unless you are using sqlplus, that considers the above a broken query because for some odd reason does not want an empty line. And in fact, removing the empty line before the first IN value fixes the problem.

The article SQL-Plus and vertical spaces has been posted by Luca Ferrari on April 17, 2020