With initialization:
$myArray = array();
if ($myBoolean) {
$myArray['foo'] = 'bar';
}
return $myArray;
Without initialization:
if ($myBoolean) {
$myArray['foo'] = 'bar';
}
return $myArray;
In the first case it's clear what you want to happen if $myBoolean is false. In the second case it is not and php may throw a warning when you try and use $myArray later. Obviously this is a simplified case, but in a complex case the "if" may be a few lines down and/or not even exist until someone comes along and adds it later without realizing the array wasn't initialized.
While not necessary, I have seen lack of initialization cause non-obvious logic problems like this in complex functions that have been modified a lot over time.