Well, this was discussed a lot here and on NI forums.
The link there is invalid, the new one is Closing References in LabVIEW There's a paragraph about implicit references (current app, current VI, controls/indicators on the panel):
All the other references should be closed with Close Reference node as a good manner rule. Of course, you may leave everything opened and LabVIEW disposes/closes it on the VI/project unload or on the app exit. But it's gonna eat up some extra resources in the system and slightly slow down your program. Or you may always close everything and don't care about the ref types. 🙂
Just a note for another guys out there, who might use that VI.