DrJawaPhD
Hero
The Sage Advice neither confirms nor contradicts any claims about closing your eyes - it was not addressing that scenario.That’s kinda the problem though. The sage advice pretty much says they are the same.
The Sage Advice answers whether you have Line of Sight on something that is imperceptible to you. Your eyes are open, your head is pointed directly at it, but you cannot see it because it is magically invisible or you are blinded or whatever. Line of Sight is broken because you have no possible way to see the target from your location.