Which is precisely why debates like these can occur in the first place, it's not an exact science. Which is also why the parent started with "It depends".
therefore, if you have a logical branch you ask yourself: does it make sense to create a function here? the answer may be yes or no. if you create a nested logical branch you ask yourself: does it make sense to create a function here? the answer still may be yes or no but the weight of the evidence for yes has increased exponentially.