The comment you’re responding to mentioned pulling code into a function. As an example, if there’s a clever algorithm or technique that optimizes a particular calculation, it’s fine to write code more for the machine to be fast than the human to read as long as it’s tidy in a function that a dev using a debugger can just step over or out of.
There are code improvements that improve legibility, correctness, and performance. There are ones that improve two of those three qualities. You can use those pretty much anywhere and people will pick a reason to like the code you modified in such a manner.
But if you put “clever” code high in the call graph, get ready for grumbling from all corners. If it happens to be near where legitimate bugs tend to live, get ready for a lot of it.
I would probably also add that this advice goes hand in glove with Functional Core, Imperative Shell. The surface area for unintended consequences in pure code is much tighter, so people won’t have to scan as much code to narrow down the source of a strange interaction because there aren’t interactions to be strange. I don’t need to look at code that has a single responsibility that is orthogonal to the problem I’m researching. Until or unless I become desperate because nothing else has worked so far.