As an academic, nothing infuriates me more than the promise of code and/or data. There are valid reasons this happens, but the reality is such promise is quickly forgotten.

Even provided code is poorly documented and rarely works on a machine other than the author's.

One common phrase is.

"Data is available from the authors upon reasonable request"

Try doing that for any paper older than 18 months.

All it does it contribute to the replication crisis.