Yes. Anything that is destroyed during the process of compilation is not architecture. It is just a method of code organisation, and we've turned the subject into a holy war, pulling in mindshare that should be spent on more important problems (e.g. we have fibre lines and Ghz multi-core processors, but why are user interactions slower than they were in 1995?).

80% of code organisation problems require doing a couple of things right: directory design (directories, file names, file contents), function design (purpose, naming, parameters, context and return type). I've been coding for almost 25 years and I've encountered the balance "20%" extremely rarely. Even then, 100 lines of simple code is easier to read and modify than 20 lines wrapped in clever abstraction (e.g. I once had the dubious honour of refactoring a broken and unmaintainable state-machine driven code base back to a simple series of if/else/switch/case statements, and the improvement in the development and troubleshooting times seemed almost unfair for such a simple "trick").