Sometimes a "Best practice" turns into Righteous Rules.

For instance, in many CoBOL shops, it is common to number data like
this:

 01   my-data-1.
       05    my-data-2.
              10   my-data-3   pic x(03).
              10   my-data-4 ...

The reason for this is to allow some room for insertion of new level
numbers without having to re-code e.g.

 01   my-data-1.
       05    my-data-2.
         07   my-group-1   occurs 3.
              10   my-data-3   pic x(03).
              10   my-data-4 ...

But many times, once this is defined as "best practice", the standards
people won't allow the 2nd piece of code - because it doesn't follow
"best practice".

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