If "status" is just a property on the accounts resource and doesn't have further meaning, I would tend to agree with you.
If "close" is an action or activity that acts upon an accounts resource, then his approach makes sense.
Since the context is an account that we "need to close," I would assume the author is talking about something more complex than a database field. It's probably a workflow that initiates other actions and workflows, maybe even requiring additional review. I'd want to see/understand the requirements more fully before I started down either path.