What suggestion is given by another user regarding the PHP code in question?

The issue with the PHP code is that the variable `$result` is not properly defined before being used in the `if` statement. To solve this issue, we need to initialize `$result` before the `if` statement by assigning it a default value.

$result = false;

if ($a === $b) {
    $result = true;
}

echo $result;