Depends if it adds anything else - readability, maintainability, flexibility, portability etc. The "code as liability" argument seems, unless I'm mistaken, to

Depends if it adds anything else - readability, maintainability, flexibility, portability etc. The "code as liability" argument seems, unless I'm mistaken, to be based on the idea that less code for the same level of functionality means less cruft, and therefore better support for the NFRs that I mentioned above. That's often true, but not always. If you're including those NFRs in what you mean by same functionality, then the number of lines of code is utterly irrelevant.