Once upon a time, long ago there where certain restrictions.
Like: Ram was precious. Disc space was scarce.
This led to some "best practices" or rules that probably still stick with people (maybe not even knowing the history), although they don't make sense anymore.
One example is not using "speaking" naming, but encoding meaning into short, arbitrary codes. "Order Creation" is V45 (SPMV45A), "Delivery Creation" is V50 (SAPMV50A).
Makes sense to you? Well congratulation, then you are in the business from some time already, nice.
Anyways, I though the rule "a line of coding may not be more than 72 characters!" would be one of this arcane, neglectable rules.
Surely this doesn't matter in a modern (say S/4HANA 1909, FPS2) SAP-system, right?!
Well, you guessed it - it
does still matter! There are cases, that do hurt quite much (as in: dump!) if you use a character to much.
Wanna try it out?! Here's my example:
I your sandbox got to RM07IMAT, put in a line with more than 72 characters.
MI22, F8, ctrl+shift+F12-> dump:

See?
There are quit some
SAP Notes for READ_REPORT_LINE_TOO_LONG - at least the ones I checke don't solve that problem by just allowing more that 72 chars already.
They all alter the code to keep to this restriction.
So: how long are your ABAP code lines?