I prefer the first one if the functions are well named. Especially if there is any potential for A, B or C to be reused by another part of code. Even with no reuse potential function names are more likely to be kept up to date than comments.
Me too. I often do that to compartmentalize. I'm not sure why anyone would prefer the second one. Now if A/b/c/d are only a few lines each, then sure go for it. AKA they fit in 24 lines ;) . I don't like hard rules but if it starts being more than 1 page long I get antsy and start refactoring my function/method. It might be 80 lines exactly but it's a demarcation point. So I'm probably more of a 100/40 person :). I would say that I use a medium size font, I'm not a tiny font person either.
