Yes, this is what I mentioned in my original comment about experience being needed to weigh the trade-offs. That doesn’t mean that we can’t very concretely speak about the objective factors in play for any given decision. We can objectively say that x, y, z are good about this abstraction and a, b, c are bad, and then discuss which might outweigh the other in the specific context.

Needing experience to regularly make good decisions doesn’t mean that an article explaining the important factors in deciding about an abstraction is useless.

If we used the word "judgement", would that be a better option? It seems that pretty much anyone can write code (even AI), but ultimately in software development, we get paid for judgement.