In my opinion that depends: Are you a software vendor or not?
If I remember it correctly this is only relevant when enhancing (.APPEND) structures or tables that are part of a namespace that you don't own. This is valid for the SAP namespace and for...
Nice one!
But the first thing that came to my mind: that spoils the whole performance benefit of code push down. An ABAP routine that needs to be called for every record which then calls a function module... Technically possible but is it really fas...