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[Maxim Gorbunov]

1. Считается, что тогда Ваш код будет лучше оптимизирован для 3хуровневой архитектуры (код формы всегда выполняется на клиенте).
2. Отвечу опять циатой из BPHB.
   Цитата:

   Introduction
   ...
   Conformance
   Basically, the Axapta standard application and all external certified solutions should conform to the best practices described herein, as should any solution or customization.
   
   But - - - it is a professional software engineering discipline to know when to follow the rules, standards and guidelines given, and when not to. There are situations where solutions other than those described here are better. Please make a note (its best practice!) in your design documents or a comment in the program code when and why you decide not to follow these best practices.
   Вот так вот.