It’s a guideline. There are exceptions. Most randomly-selected 100-line functions in the wild would probably benefit from being four 25-line functions. But many wouldn’t. Maturity is knowing when the guideline doesn’t apply. But if you find yourself constantly writing a lot of long functions, it’s a good signal something is off.
Sure, language matters. Domain matters too. Pick a number other than 70 if you’re using a verbose language like golang. Pick a number less if you’re using something more concise.
People need to stop freaking out over reasonable, well-intentioned guidelines as if they’re inviolable rules. 150 is way too many for almost all functions in mainstream languages. 20 would need to be violated way too often to be a useful rule of thumb.