> Linear code is more readable
^ Wrong
> Linear code is sometimes more readable
^ Better
> Linear code is more readable
^ Wrong
> Linear code is sometimes more readable
^ Better
See for example Cyclomatic Complexity - https://en.wikipedia.org/wiki/Cyclomatic_complexity
I agree with this, but I think the combination of those two sentences winds up being "linear code is sometimes easier to comprehend, and sometimes not". The statement "linear code is easier to comprehend" is misleading. Your statement makes it seem like "at certain sizes" is the edge case; whereas, in my opinion, it's the only case that really matters. For a small enough block of code, "easier to comprehend" becomes a moot point.
> See for example Cyclomatic Complexity
I think that's only tangentially related. Cyclomatic Complexity deals with branching, which is somewhat orthogonal to refactoring out code to separate functions (though refactoring can make the branching easier to read, since it shows more in a smaller area).